| 释义 |
goodwill
n. The advantage arising from the reputation and trade connections of a business, in particular the likelihood that existing customers will continue to patronize it. Goodwill is a substantial item to be taken into account on the sale of a business. It may need to be protected by prohibiting the vendor from setting up in the same business for a stated period in competition with the business he has sold. If a business is purchased, the excess paid over the value of the assets acquired is a payment for goodwill. Financial Reporting Standard 102 (s 18–19) specifies how the value of goodwill is to be shown in accounts and how that cost is to be written off over its useful life. The tax treatment follows the accounts treatment (Corporation Tax Act 2009 s 728–29). |