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amortization on goodwill [贸易] 商誉摊销
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McLeodUSA was losing 9 cents per dollar of revenue (excluding goodwill amortization) when it announced the Splitrock Services buyout.
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He says that Japanese managers tend to be extremely conservative with their accounting--particularly with depreciation and amortization of goodwill--and this makes some companies appear to be expensive on a price-to-earnings basis.
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