negative goodwill

简明释义

负商誉

英英释义

例句

1.The merger resulted in negative goodwill, which boosted the acquirer's earnings for the quarter.

这次合并导致了负商誉，从而提升了收购方本季度的收益。

2.During the acquisition, the financial team identified negative goodwill due to the target company's liabilities.

在收购过程中，财务团队由于目标公司的负债识别出了负商誉。

3.The company reported a gain from negative goodwill after acquiring the struggling firm at a lower price than its fair value.

该公司在以低于公允价值的价格收购这家陷入困境的公司后，报告了来自负商誉的收益。

4.Investors were surprised by the negative goodwill recorded in the balance sheet, indicating a bargain purchase.

投资者对资产负债表中记录的负商誉感到惊讶，这表明进行了低价购买。

5.Accounting standards require that negative goodwill be recognized immediately in profit and loss.

会计准则要求立即在损益中确认负商誉。

作文

In the world of finance and accounting, the term negative goodwill refers to a situation where a company acquires another company for less than the fair value of its net assets. This can occur in various circumstances, often when the acquired company is facing significant challenges or when it is undervalued by the market. Understanding negative goodwill is essential for investors and business professionals alike, as it can provide insights into the financial health of a company and the potential risks and opportunities associated with an acquisition.To illustrate this concept, consider a scenario where a large corporation decides to purchase a struggling startup. The startup has valuable assets, such as intellectual property and a talented workforce, but it is currently operating at a loss due to poor management decisions and market conditions. After negotiations, the acquiring company purchases the startup for a price that is significantly lower than the fair value of its assets. In this case, the difference between the fair value of the net assets and the purchase price creates negative goodwill.The presence of negative goodwill can signal several things about the acquired company. Firstly, it may indicate that the market has lost confidence in the company's future prospects. Investors might perceive it as a distressed asset, which could lead to a lack of interest from potential buyers. Secondly, it can also suggest that there are underlying issues within the company that need to be addressed. For example, the startup might have high levels of debt, legal problems, or operational inefficiencies that are not immediately apparent.From an accounting perspective, negative goodwill is treated differently than positive goodwill. Positive goodwill arises when a company pays more than the fair value of the net assets of the acquired entity, often due to factors like brand reputation, customer relationships, or synergies expected from the merger. In contrast, negative goodwill is recognized as a gain on the acquirer's balance sheet at the time of acquisition. This gain reflects the bargain purchase and can positively impact the acquiring company's financial statements.However, while negative goodwill might seem advantageous in the short term, it is crucial for the acquiring company to approach the situation with caution. The existence of negative goodwill often means that the acquiring company must implement significant changes to turn the acquired entity around. This could involve restructuring, investing in new management, or even divesting unprofitable segments of the business. Failure to address these issues can lead to further losses and negate any initial financial benefits gained from the bargain purchase.In conclusion, negative goodwill serves as a reminder that not all acquisitions are straightforward or beneficial. It highlights the importance of thorough due diligence and strategic planning in the acquisition process. Companies must carefully evaluate the reasons behind negative goodwill and develop a comprehensive plan to address the challenges that come with acquiring a distressed asset. By understanding the implications of negative goodwill, investors and business leaders can make more informed decisions and potentially capitalize on opportunities that arise from acquiring undervalued companies.

在金融和会计领域，短语negative goodwill指的是一种情况，即一家公司以低于其净资产公允价值的价格收购另一家公司。这种情况可能发生在各种情况下，通常是在被收购的公司面临重大挑战或被市场低估时。理解negative goodwill对投资者和商业专业人士至关重要，因为它可以提供有关公司财务健康状况以及与收购相关的潜在风险和机会的见解。为了说明这一概念，考虑一个场景：一家大型公司决定收购一家处于困境中的初创公司。该初创公司拥有有价值的资产，如知识产权和一支优秀的团队，但由于管理决策不当和市场条件不佳，目前正在亏损。在谈判后，收购公司以明显低于其资产公允价值的价格购买了初创公司。在这种情况下，净资产的公允价值与购买价格之间的差额产生了negative goodwill。negative goodwill的存在可以向我们发出有关被收购公司的几种信号。首先，它可能表明市场对该公司的未来前景失去了信心。投资者可能会将其视为一个困境资产，这可能导致潜在买家缺乏兴趣。其次，这也可能表明公司内部存在需要解决的潜在问题。例如，该初创公司可能有高负债、法律问题或运营效率低下，这些问题并不立即显现。从会计的角度来看，negative goodwill的处理方式与正商誉不同。正商誉是在公司支付超过被收购实体净资产公允价值的情况下产生的，通常是由于品牌声誉、客户关系或合并预期协同效应等因素。相反，negative goodwill在收购方的资产负债表上被视为收购时的收益。这一收益反映了以优惠价格购买的情况，并可能对收购公司的财务报表产生积极影响。然而，尽管negative goodwill在短期内似乎是有利的，但收购公司必须谨慎对待这种情况。negative goodwill的存在往往意味着收购公司必须实施重大变革，以扭转被收购实体的局面。这可能涉及重组、投资于新管理层，甚至剥离不盈利的业务部门。如果未能解决这些问题，可能会导致进一步的损失，并抵消从优惠购买中获得的任何初步财务利益。总之，negative goodwill提醒我们并非所有收购都是直接或有利的。它突显了在收购过程中彻底尽职调查和战略规划的重要性。公司必须仔细评估negative goodwill背后的原因，并制定全面的计划来应对收购困境资产所带来的挑战。通过理解negative goodwill的含义，投资者和商业领袖可以做出更明智的决策，并可能利用收购被低估公司的机会。