goodwill係咩野意思同埋點解

From yahoo dictionary
goodwill
3. (商店,企業等的)信譽,商譽
We paid $50,000 for the store, plus $8,000 for goodwill.
我們花五萬美金買這個店舖,外加八千美金付它的商業信譽。

From Wikipedia
Goodwill is a concept used to refer to an individual or a business's ability to exert influence within a community, club, market or another type of group, without having to resort to the use of an asset (such as money or property), either directly or by the creation of a lien. Different entities will have different amounts of goodwill within the group.

An entity typically has goodwill because of the others trust that it will act in the common interest or, more generally, that it will live up to its claims. Sometimes, the trust needs only extend to that the entity will act a bona fide and thus is not broken in the eventuality that the entity failed to comply with its promises due to external factors.

For example,

A bank has goodwill within the banking system and a particular market because of the others faith that it will honor all debts, refrain from unjustifiably issuing new currency and that it will, in general, perform all transactions in a correct manner. It can, as a consequence, attract financial capital from the market by borrowing without having to secure such loans with real-estate or other type of guarantees.
Likewise, an individual can have goodwill towards a financial institution by being able to contract a credit without having a lien placed on a piece of property and without having to provide a guarantor. The concept of goodwill also applies on a smaller scale, with regard to, for example, customer-vendor relations and even ones standing (or respect) within his or her group of acquaintances.

(Brand Names such as - HSBC, Hean Sang, Cheung Kong, Hutchison, Hong Kong Telephone, Macdonald, KFC, etc)

2006-10-15 21:04:38 補充：
Hean Sang should be Heng Sang.Brand Name - 商標;牌子

Goodwill 即係無形資產，例如7-11, 惠康超级市場，麥當勞等等，淨係嗰名都值錢啦。這些就叫無形資產。