Question

哪位英文高手，帮我翻译下这篇短文，拜托~

Goodwill impairment is defined as the difference between the book value of goodwill and the implied fair value of goodwill. Unlike other assets, goodwill cannot be defined as a stand-alone asset and must be value as a residual of all other assets. Therefore, the estimation of goodwill impairment is not as simple as measuring the difference between market capitalization and net book value. There is a greater emphasis on asset valuation in determining goodwill impairment. Therefore, it is critical for any goodwill impairment analysis that the valuation firm has a thorough knowledge of tangible and intangbible asset valuation methodology, and purchase price allocation.

The value-added statement is presented voluntarily by companies in a number of Continental European countries. This statement is included under social disclosure because, like environmental and employee disclosures , thecalue-added statement is of interest to stakeholders beyond iust the shareholders of the company. A complete value-added statement ha two parts. In the first part,it comutes the wealth created by a company during the reporting period. The remainder of the statement indicates how this wealth is distributed to the various stakeholders of the the company. By doing so,it provides a clearer picture of the various groups is economic stakes in company.

Answer 1

信誉损伤被定义如同区别在信誉的帐面价值和信誉之间的含蓄的公平的价值。不同于其它财产, 信誉不被定义作为独立财产, 必须是价值作为所有其它财产残余。所以, 信誉损伤的估计不是一样简单象测量区别在市场资本化和帐面净值之间。有对财产估价的更加巨大的重点在确定信誉损伤。所以, 它是重要的为任一信誉损伤分析, 估价企业有有形和intangbible 财产估价方法学详尽的知识, 并且购买价分派。
增值声明由公司自愿提出在一定数量的大陆欧洲国家。这个声明是包括的在社会透露之下因为, 象环境和雇员透露, thecalue 增加的声明是利益对赌金保管人在iust 之外公司的股东。一个完全增值声明ha 二份。在第一部份, 它comutes 财富由一个公司创造在报告期。声明的剩下的人表明怎么这财富被分布对公司的各种各样的赌金保管人。由做如此, 它提供各种各样的小组的一张更加清楚的图片是经济风险在公司中