好字典是免费的在线辞海新华字典查询网站，内容来源于网络，如有侵权请及时通知我们删除。
如显示乱码，请安装支持7万5千多字显示的中日韩越超大规模字符集，下载地址：百度网盘；提取码: y1x5
好字典查字网，具有汉语字典、汉语词典、辞海和百科词典的主要功能，可以在线查字典，提供包括汉字解释、汉字起源、汉字源流、汉字演变、书法字典等内容。
好字典查字网是一部大型综合性网络汉语字典，我们将继续丰富和完善好字典,以期更好地帮助用户。
词语商誉拆分为汉字：
商字的拼音、笔画、偏旁部首、笔顺、繁体字，商字字源来历，商字演变
两个以上的人在一起计划、讨论：～量。～讨。～议。～定。～榷。～酌（商量斟酌）。相～。磋～。洽～。协～。买卖，生意：～业。～店。～界。～品。～标。古指行商（坐商为“贾”，后泛指做买卖的人，亦用以指从事私营工商业的人）：～人。～贩。～贾（gǔ ……
誉字的拼音、笔画、偏旁部首、笔顺、繁体字，誉字字源来历，誉字演变
名声：荣～。名～。信～。沽名钓～。称扬，赞美：毁～。交口称～。古同“豫”，欢乐。……
汉语拼音：shāng yù
Article 23 The business reputation formed by merger of enterprises shall be subject to an impairment test at least at the end of each year.
第二十三条企业合并所形成的商誉，至少应当在每年年度终了进行减值测试。It is no secret that during the financial crisis companies did not write off as much goodwill as they probably should have.
有一点并不是什么秘密，那就是在金融危机期间，企业核销的商誉（goodwill）很可能低于它们应该核销的金额。However, the accounting concept of conservatism suggests that goodwill usually should be amortized over a much shorter period.
然而，会计的稳健性原则建议商誉一般最好在更短的时间内摊销完毕。While goodwill is technically an intangible asset, it is usually listed as a separate item on a company's balance sheet.
从技术上来说，商誉是一种无形资产，通常作为一个单独项目在资产负债表上列出。That probability exists because true economic Goodwill tends to rise in nominal value proportionally with inflation.
这一可能性的存在是因为真实的经济商誉倾向于随通胀在名义价值上成比例增加。Since the beginning of last century, goodwill has been an extremely attractive topic in accounting.
在一个多世纪的时间里，商誉不足一直是会计研究领域内极具魅力的主题之一。American firms used to be allowed to amortize goodwill over many years .
过去美国的企业被允许将商誉在很多年内逐步摊销。Goodwill is an intangible asset that represents the extra value ascribed to a company by virtue of its brand and reputation.
商誉代表一间公司因其品牌和信誉而得到的额外估值，是一项无形资产。The business reputation upon initial measurement shall be measured on the basis of its costs minus the accumulative impairment provisions.
初始确认后的商誉，应当以其成本扣除累计减值准备后的金额计量。