[] () assets that a company has that do not exist physically but are calculated as part of its value, such as a good relationship with its customers, its name, the knowledge and skill of its workers, etc. 商誉（一种无形资产，意味着对公司声誉等的报酬）ⓘ Only goodwill that a company pays for when it buys a business is recorded in the financial accounts. 只有在一家公司为购入另一家公司而支付款项时，商誉才被记入财务账目中◆Goodwill is the amount a buyer pays above a company's assets. 商誉是买方支付的超出所买公司资产之上的金额。◆Earnings before goodwill amortization and exceptional items rose 32%. 未扣除商誉摊销和特殊项目的收入增长了 32%。⨁to build (up) / keep / lose / value goodwill 建立／保持／失去／估价商誉⨁to amortize / write off goodwill 摊销／注销商誉⨁goodwill accounting / amortization / impairment 商誉会计／摊销／减值⨁a goodwill charge / write-down / write-off 商誉收费／减记／注销