| 释义 |
goodwill An intangible asset, representing the fact that a business as a going concern is worth more than its tangible assets. This is usually due to the accumulated know-how and trade contacts of its staff. Goodwill is not normally included as an asset in balance-sheets, but is listed if a company has taken over another business for more than the value of its tangible assets. It is then required to be written off over a period. |