?一：負商譽的是什么意思（中英文）解釋的意思：

負商譽（Negative Goodwill）指的是企業(yè)在進行收購或合并時，實際支付的價格低于被收購企業(yè)的凈資產價值，這種差額被稱為負商譽。也可以理解為企業(yè)在進行收購或合并時，因為某些原因導致被收購企業(yè)的品牌、聲譽、客戶群等價值下降，從而形成了負商譽。

Negative Goodwill refers to the situation where the price paid by a company in an acquisition or merger is lower than the net asset value of the acquired company. This difference is known as negative goodwill. It can also be understood as a situation where the brand, reputation, customer base and other values of the acquired company decrease for certain reasons during an acquisition or merger, resulting in negative goodwill.

二：怎么讀（音標）：

負商譽 [fù shāng yù]

三：用法：

負商譽通常出現(xiàn)在企業(yè)進行收購、合并或重組時。它可以作為一項資產出現(xiàn)在企業(yè)的資產負債表中，但也可能會影響到企業(yè)的利潤表和現(xiàn)金流量表。當企業(yè)發(fā)生負商譽時，需要通過會計處理將其轉化為長期資產或者直接計入損益。

Negative goodwill usually appears when a company is involved in acquisitions, mergers or restructuring. It can be recorded as an asset on the company's balance sheet, but it may also affect the income statement and cash flow statement. When a company incurs negative goodwill, it needs to be converted into long-term assets or directly included in profit and loss through accounting treatment.

四：例句1-5句且中英對照：

1. 由于收購方支付的價格低于被收購企業(yè)的凈資產價值，導致形成了負商譽。

Due to the price paid by the acquirer being lower than the net asset value of the acquired company, negative goodwill was formed.

2. 負商譽可以作為一項資產出現(xiàn)在企業(yè)的資產負債表中。

Negative goodwill can be recorded as an asset on the company's balance sheet.

3. 企業(yè)發(fā)生負商譽時，需要通過會計處理將其轉化為長期資產或者直接計入損益。

When a company incurs negative goodwill, it needs to be converted into long-term assets or directly included in profit and loss through accounting treatment.

4. 負商譽的發(fā)生可能會影響到企業(yè)的利潤表和現(xiàn)金流量表。

The occurrence of negative goodwill may affect the income statement and cash flow statement of a company.

5. 在進行收購或合并時，應該盡量避免出現(xiàn)負商譽。

In acquisitions or mergers, efforts should be made to avoid negative goodwill.

五：同義詞及用法：

負商譽也可以被稱為“差額商譽（Badwill）”，但在實際使用中，“差額商譽”更多指的是企業(yè)被收購時，被收購方支付的價格高于被收購企業(yè)的凈資產價值，這種差額則被稱為差額商譽。因此，負商譽和差額商譽在含義上是相反的。

Negative goodwill can also be referred to as "badwill", but in practice, "badwill" is more often used to describe a situation where the price paid by the acquirer is higher than the net asset value of the acquired company. This difference is then known as badwill. Therefore, negative goodwill and badwill have opposite meanings.

六：編輯總結：

負商譽是指企業(yè)在進行收購或合并時，支付的價格低于被收購企業(yè)的凈資產價值，形成的差額。它可以作為一項資產出現(xiàn)在企業(yè)的資產負債表中，但也可能會影響到企業(yè)的利潤表和現(xiàn)金流量表。負商譽在會計處理上需要轉化為長期資產或直接計入損益。盡管與“差額商譽”相反，在實際使用中兩者仍有可能混淆。因此，在閱讀相關文獻時，需要注意其具體指代的含義。