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商誉是指企业拥有的．能使企业获取按目前帐上资产计算的超额收益的各种未人帐的无形资源。凡各种能使企业获得超额收益的未人帐的优越条件和因素，都可视为商誉。商誉
Goodwill refers to what the company owns. The intangible resources that enable companies to obtain various unaccounted accounts based on current account assets’ excess returns. All the superior conditions and factors that can make an enterprise obtain excess returns are considered goodwill. Goodwill