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」。
GOODWILL
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
商誉
商誉 英语：goodwill 法语：fonds commercial, survaleur 德语：Geschäftswert, Goodwill 意大利语：avviamento commerciale 西班牙语：fondo de comercio, goodwill