商誉减值是真的亏损吗？

商誉减值不是业绩亏损，商誉就是企业投资成本超过被合并企业净资产公允价值的差额。举个例子：假设A公司要收购B公司的某项资产，谈判价格为100亿，但是实际上这项资产的价值只有80亿，因此收购时多付出了...

商誉减值不是业绩亏损，商誉就是企业投资成本超过被合并企业净资产公允价值的差额。举个例子：假设A公司要收购B公司的某项资产，谈判价格为100亿，但是实际上这项资产的价值只有80亿，因此收购时多付出了20亿的成本，如果收购后这项资产不能带来100亿的价值，这多出的20亿就会变成商誉。

商誉减值就是每年年底的时候，将这部分溢价从净利润中扣除，所以对股价来说是一个利空消息。

MCSE boot camps have its supporters and its detractors. Some people do not understand why you should have to spend money on boot camp when you can get the MCSE study materials yourself at a fraction of the camp price. However, who has the willpower to actually sit through a self-imposed MCSE training.

MCSE boot camps have its supporters and its detractors. Some people do not understand why you should have to spend money on boot camp when you can get the MCSE study materials yourself at a fraction of the camp price. However, who has the willpower.

MCSE boot camps have its supporters and its detractors. Some people do not understand why you should have to spend money on boot camp when you can get the MCSE study materials yourself at a fraction of the camp price. However, who has the willpower.