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众所周知,商誉是企业超额收益能力的价值表示。从商誉形成的原因看,商誉是指一家企业由于它所处的地理位置优越;或由于它信誉卓著获得客户的信任;或由于它组织得当,生产经营效益较高;或由于它历史悠久,积累了丰富的从事本行业的经验;或由于它技术先进,掌握了生产的诀窍;或由于其他种种原因营业特别兴旺发达而形成的无形价值,具体表现在一家企业的获利能力超
As we all know, goodwill is the value of an enterprise's ability to generate excess returns. For the reason of goodwill formation, goodwill means that an enterprise is better positioned for production or business because of its superior geographical location, its trustworthiness because of its reputations, its high efficiency in production and operation, or its long history , Has accumulated a wealth of experience in the industry; or because of its advanced technology, mastered the production of know-how, or due to other reasons, the business is particularly thriving and the intangible value of the formation of a specific performance in a super profitability