商誉摊销

后者将获得高额的商誉摊销（goodwillamortization）。

The latter will have high amounts of goodwill amortization .

其原因主要在于商誉摊销可能造成的经济后果。

The main reason lies in the economic consequence to be possibly caused by amortization .

商誉摊销对企业的利润指标产生负面影响；

On Goodwill business amortization has the negative effect for the profit target of enterprises ;

下一节提供了一个简要的现行规则和财会准则委员会的新规则对商誉摊销。

The next section provides a summary of the current rules and the FASB 's new rules on goodwill amortization .

除了有价证券以外，除了我们下属保险企业持股少数例外，我们持有种类广泛的非保险企业。以下是这些企业在扣除商誉摊销后的每股税前利润。

In addition to these marketable securities , which with minor exceptions are held in our insurance companies , we own a wide variety of non-insurance businesses .

文章还就其它相关问题，如商誉的摊销，减值重估以及负商誉等进行了论述和探讨。

In this paper , there are also some other related topics being discussed and probed into , such as amortization of goodwill , depreciation of goodwill , revaluation of good will , and negative good will .

其次是商誉的计量和摊销，在具体的操作方法上也存在很多问题。

Followed by the measurement of goodwill and amortization , in the specific methods of operation there are a lot of problems .

企业合并带来了一系列的会计问题，如购买成本的确认、外购商誉的计量和摊销、合并的会计方法、合并的理念等。

Business combinations have caused a series of problems to financial accounting , such as how to recognize the purchase cost , how to measure goodwill , and how to choose accounting methods and theories .

界定了商誉的初始确认依据和计量标准；确立了商誉的摊销方法与摊销期间。

Having defined the initial recognition basis and measurement standards and , having concluded the amortization method and amortization period .

商誉是一项特殊的无形资产，其众多的特点决定了商誉不应被摊销，美国及国际会计准则对商誉会计处理的变化，是对商誉会计本质属性的回归。

Goodwill is a special kind of intangible assets and its various features determine that it should not be amortized . The change in accounting procedures for goodwill in American and international accounting standards is the regression to its intrinsic accounting quality .