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商誉是一种不可确指的资产,它不能脱离企业的有形资产而独立存在,理论上,商誉是企业合并过程中,被并企业预期的获利能力超过可辨认资产正常获利能力资本化价值。这是由于企业所处地理位置的优势,或由于经营效率高、管理基础好,生产历史悠久,人员素质高、技术先进良好的公共关系、获得了客户的信任等各种原因,与同行业企业相比较,在客户中享有良好的信誉。正是这种信誉使企业具有获得超过一般水平利润(超额利润)的能力,这种能力的价值便是商誉的价值。在极少数情况下,购受企业可能以低于可辨认净资产公允价格的数额购进被并企业,低于净资产公允价格的数额则是负商誉。即当购进一个企
Goodwill is a kind of indefinable assets, it can not exist independently from the physical assets of enterprises, in theory, goodwill is the merger process, the expected profitability of the merged enterprise exceeds the normal profitability of capital assets Value. This is due to the geographical advantages of the enterprise or due to various reasons such as high operational efficiency, good management foundation, long history of production, high quality of personnel and advanced technology and good public relations, and the trust of customers, In comparison, customers enjoy good credit. It is this prestige that gives a business the ability to earn profits above the general average (excess profits), the value of which is the value of goodwill. In rare cases, the purchased enterprise may purchase the merged enterprise below the fair value of the identifiable net assets, and the amount below the fair value of the net assets is negative goodwill. That is, when buying a business