术语“商誉”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 63000211 |
| 所属学科 Subject | 管理学 Management Studies |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 商誉/ |
| 汉语术语长度 Length | 1 |
| 关联术语表达 Association | 企业经营 超额利润 |
| 搭配信息 Collocation | 商誉价值value of business reputation |
| 编纂人 Compiler | 王邹红 |
| 编纂日期 Date of Compilation | 2015-09-22 00:00:00 |
汉英语境1
英译术语:
business reputation
汉语语境:
商誉是一种特殊的不可直接辨认的资产，商誉的本质是超额盈利能力；企业应在持续经营过程中按公允价值确认自创商誉；确认后的商誉不应进行系统地摊销，应定期对商誉进行评估以确定其价值的变化。商誉是一种无形财产，由此所生之商誉权为无形财产权，它有别于传统的知识产权，我国目前有关商誉保护的立法有《民法通则》、《反不正当竞争法》、《刑法》等。
英语语境:
Business reputation is a special, intangible asset, and its essence is superprofit-earning ability. Enterprises should establish their own business reputation in the course of sustained commerce activities according to the principle of equitable value. Business reputation, once acknowledged, should not enter into systematic, distributive sales. Instead, it should be regularly reevealuated to ascertain the change of its value. Business reputation is a kind of intangible property and the business reputation right is a kind of intangible property right, which is different from the traditional traditional property. Some laws related to business reputation are General Principles of Civil Law, Anti Unfair Competition Act, Criminal Law etc.