goodwill
goodwill n. 商誉 商事主体因其个体特色、技术水平、可信度、经营位置或附随经营的其他条件，从而吸引顾客或保有固定客户进而获得的声望或公众偏爱，构成无形资产。其价值表现在营业的转让价格中。高于该主体其他净资产价值总和的售价部分即为商誉价值。亦可写作「good will」。
Search Results for: GOODWILL
partnership goodwill
partnership goodwill 合伙商誉 指合伙企业超过其财产与资本总值的、因其信誉及与客户的良好关系所产生的效益。
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goodwill
goodwill. A business’s reputation, patronage, and other intangible assets that are considered when appraising the business, esp. for purchase; the ability to earn income in excess of the income that would be expected from the business viewed as a mere collection of assets. • Because an established business’s trademark or servicemark is a symbol of
trade name
trade name 商号；商业名称 指在经营过程中用以确认和区分某一公司、合伙或其他经营组织的名称、记号或标志。商号是用以促进销售、建立商誉〔goodwill〕的手段，也是其经营声誉的象征。它与具有区别商品来源功能的商标〔trademark〕在功能上有所不同。该词亦写作「commercial name」。
noncompetition covenant
A promise, usu. in a sale-of-business, partnership, or employment contract, not to engage in the same type of business for a stated time in the same market as the buyer, partner, or employer. • Noncompetition covenants are valid to protect business goodwill in the sale of a company. In other contexts, they are generally disfavored
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purchase accounting method
A method of accounting for mergers whereby the total value paid or exchanged for the acquired firm’s assets is recorded on the acquiring firm’s books, and any difference between the fair market value of the assets acquired and the purchase price is recorded as goodwill.
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bona gratia
bona gratia (boh-n[schwa] gray-shee-[schwa]). [Latin] Roman law. In goodwill; in a friendly way. • The phrase typically referred to a divorce by mutual consent.
consequential economic loss
Economic loss that proximately results from a defective product and that is beyond direct economic loss. • Examples include lost profits and loss of goodwill or business reputation. [Cases: Damages 36; Products Liability 17.1. C.J.S. Damages § 53; Torts§ 26.]
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tradename
tradename. 1. A name, style, or symbol used to distinguish a company, partnership, or business (as opposed to a product or service); the name under which a business operates. • A tradename is a means of identifying a business — or its products or services — to establish goodwill. It symbolizes the business’s reputation. [Cases:
general intangible
general intangible 一般无形资产 除货物、账目、合同权利、动产文据、档案、证券和现金外的各项动产，如商誉。 (→intangible property; goodwill)
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