咩係負商譽?

答:
1.) 公司的負商譽？公司的商譽, 不會存在負的; 為什麼會這樣說, 若出現的話, 只要把公司解體, 按比例回饋各股東, 這時候, 股東所應得的金額, 定必大於公司未解體之前。
或許, 尚有不明白的地方? 那麼, 讓我們看看商譽的定義。Goodwill is the most common and important unidentifiable intangible asset.
1.) 負商譽點計? 為何要撇除?
Goodwill 的出現, 可能是基於下列的因素:
(1.)A superior management team.
(2.)An outstanding sales organization.
(3.)Weakness in the management of one or more major competitors.
(4.)Especially effective advertising.
(5.)A secret manufacturing process.
(6.)Exceptionally good labour relations.
(7.)An outstanding credit rating.
(8.)A top-flight training program for employees.
(9.)An unusually good reputation in the community.
(10.) Unfavourable developments in the operations of a competitor.
(11.) A favourable association with another company.
(12.) A highly advantageous strategic location.
(13.) Discovery of previously unknown resources or employee skills.
(14.) Favourable tax conditions.
(15.) Favourable government regulations.
以上的因素, 往往不斷變化和改變, 因此, 基於會計上的保守法則, 是有需要將這無形的資產, 適當地撇除的。