✔ 最佳答案
It reflects the ability of the entity to make a higher profit than would be a normal on the tangible assets; either now, or expected in the future.
Goodwill happens when a company is purchased for more than the sum of the value of the assets of the company.
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.
一間舊公司同新公司比較有咩分別呢 ?
一間舊公司,經營左好多年,有一堆舊客,呢一班舊客平日閒時幫親開佢,呢一班客就係間舊公司ge goodwill。因為呢一間舊公司相比起一間新成立ge公司,所多出ge就係godwill。當一間大公司收購呢一間公司,所比ge錢多過呢間公司ge價值,我地就會叫個差額做goodwill。