negative goodwill

常见例句

It is universal to amortize the negative goodwill according to non-current assets fair market price except for long-term marketable securities in the world.
国际上的通行做法是按照除长期有价证券之外的各非流动资产的公允价值比例来分摊。
According to the economic opinions on transaction costs, the author proves that negative goodwill does exist in business combination and is tenable in theory.
根据交易费用经济学的观点，论证了负商誉在企业并购过程中确实存在，且在理论上是成立的；
On the contrary, for the actively-merging enterprises, the negative goodwill is part of "the risk income"or"purchase discount" in the course of their investment or part of their "stock overflow".
而对于主并企业来说，负商誉是主并企业在投资过程中的“风险收益”或“购货折扣”的一部分，或者是主并企业的“股票溢价”中的一部分。