创商的英文

• cq

• "创"英文翻译    start achieve; establish; cr ...
• "商"英文翻译    discuss; consult
• "创社社长" 英文翻译 :    cp（charter president）
• "创伤瘘" 英文翻译 :    traumatic fistula
• "创社社员" 英文翻译 :    charter member
• "创伤组织" 英文翻译 :    wound tissue
• "创设" 英文翻译 :    1.(创办) set up; found; establish; create 创设一个新的研究所 set up a new research institute2.(创造条件) create 为青少年创设有利的学习条件 create favourable study conditions for young people
• "创伤肿瘤植物呼肠孤簿" 英文翻译 :    wound tumor phytoreovirus
• "创设独立的支付卡产业安全标准协会" 英文翻译 :    pci security standards council
• "创伤肿瘤植物呼肠孤病毒" 英文翻译 :    wound tumor phytoreovirus
• "创设取得" 英文翻译 :    constitutive acquisition
• "创伤肿瘤呼肠孤簿" 英文翻译 :    wound tumor reovirus

• Estimation and accounting of self - establishment of commercial reputation
  自创商誉的评估与核算
• Discuss goodwill ' s properties and self - generated goodwill ' s pricing
  论商誉的本质及自创商誉的定价
• Probe into the business fame created by oneself and measuring problem
  自创商誉确认与计量问题的探讨
• An inquiry into the acknowledgement and measurement of self - generated goodwill
  关于自创商誉之确认与计量问题的探讨
• Brief discussion of confirmation and measurement of self - generated goodwill of enterprise
  试论企业自创商誉的确认与计量
• An approach to the issues of the confirmation and measurement of the self - created goodwill
  自创商誉确认与计量问题探讨
• Therefore , the paper firstly re - comprehends the definition of asset . as far as self - created goodwill is concerned , the paper analyses the confirmation approaches to the part that can be confirmed , and gives a negative view to integrally confirming self - created goodwill
  故此，本文先从对资产定义的重新认识入手，就自创商誉的确认问题分析了其中可确认部分的确认方法，对自创商誉整体的确认提出否定性的看法。
• The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets . as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill , while for goodwill - purchased , it may be reference only , we should adopted un - direct approach to recognize . the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method . ,
  2商誉的确认、再确认与计量： u ）对我国而言，以控股合并方式下形成的外购商誉在合并报表中的处理应遵循国际惯例，取消合并价差项目； （ 2 ）从资产的确认标准以及会计原则等多个角度来看，确认自创商誉非常必要； （ ）商誉在初始确认后，应对购买商誉进行摊销的同时，并进行商誉的减损评价，使减损评价起到“修正”摊销的作用： （ 4 ）直接计量法与间接计量法是计量商誉的两种方法，现阶段只能是计量的科学性让位于计量的难易程度，采用间接法计量商誉； （ 5 ）随着近年来自创商誉入账的呼声日益高涨，若要将自创商誉入账，显然只能采用直接计量法计量其价值，而对外购商誉，可以先以直接计量法的计算结果作为重要参考，然后再用间接计量法计算的结果对商誉登记入账。
• And for the latter , we should depreciate its fair value first , then amortize the residual parts in fixed time . in china , goodwill accounting faces many problems such as the choice of accounting policy , the influence on present theoretical structure , non - recognition of goodwill and diversity of accounting norm etc . some policy are necessary to overcome such problems : ( 1 ) reconstruct theoretical framework of goodwill accounting basing on the capacity of extra - profit making of corporation ( 2 ) persist in the orientation of unifying and coordination ( 3 ) stipulate goodwill standards ( 4 ) perfect outer - conditions
  商誉会计的现状： （ 1 ）对财务会计理论结构的较大冲击，包括会计目标、会计原则以及资产的确认标堆； （ 2 ）企业商誉会计争议较多，表现在会计政策选择的多样性进而对可比性原则的影响； （ 3 ）自创商誉的不确认对财务报表分析的影响； （ 4 ）在会计规范上，准则不一且易更改。
• Finally , the paper prescribes the pre liminary outlook to the future development of goodwill accounting , pointing out the possibility of self - created goodwill entering into financial accounting system and the feasibility of goodwill exposure taken into account in multi - level financial report , while letting the respective owner ' s equity of confirmed goodwill be open to discuss
  最后，对未来商誉会计的发展，文章作了初步的展望，指出了自创商誉进入财务会计系统的可能性，以及将商誉的披露纳入多层次财务报告的可行性，如果自创商誉被确认，其对应的所有者权益问题尚待进一步研究。