2. 职称英语
  3. Your company has just purchased another company for $300 000. The market value o

Your company has just purchased another company for $300 000. The market value o

游客2025-06-20  26
问题 Your company has just purchased another company for $300 000. The market value of the other company’s net assets is $225 000. The $75 000 excess is called______.
选项 A、profit
B、revenue
C、trademark
D、goodwill
答案 D
解析 答案为D项。goodwill“商誉”，是指一家企业由于顾客信任、管理卓越、地理位置有利、生产效率高或其他特殊优势，而具有超过一般行业正常收益率水平的获利能力。由于商誉价值很难具体界定，故平时不记商誉资产账户，只有在一个企业被整体购买时才能将商誉入账。购买者支付的超过被购企业的净资产公平市场价值的部分即为商誉价值。本题中出现的$75 000即为被购企业的商誉价值，故选D项。
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