Question

英语翻译在企业合并中,合并企业为取得被合并企业的这种超额收益能力,所付出的购买价格会超过被合并企业净资产的公允价值,这一

Answer 1

In a business combination, the combined company to obtain the excess return that the combined company ability to pay the purchase price will exceed the combined fair value of net assets, the excess is recognized as goodwill. Similarly, in a business combination, there are still another phenomenon, he incurs the book and some enterprises failed to stand the negative factors, so that the merged companies to pay the purchase price may be lower than the combined net assets is the fair value of combined price and time are combined net assets reflects the difference between the fair value of a negative, the negative should be confirmed, confirmed the accounts should be how to deal with academic circles has been a controversial topic of accounting. Relative goodwill, which is lower than the cost of investment is to buy companies and enterprises the difference between the fair value of net assets. This negative goodwill arising on the analysis, the recognition of negative goodwill and the accounting treatment of the issues discussed.