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佛山那里治疗龟头炎好Accounting for brands品牌的价值Untouchable intangibles无法触摸的无形资产Sometimes you see brands on the balance-sheet, sometimes you dont一些企业把品牌价值列入资产负债表,而另一些企业却没有这样做COCA-COLA is worth 79.2 billion, according to Interbrand, a consultant. That does not seem excessive for the brand responsible for making Santa Claus look so jolly. But neither that number nor anything close to it appears on the companys balance-sheet. “Trademarks with indefinite lives”are worth just 6.7 billion, say the companys accounts.据Interbrand品牌咨询公司估计, 仅“可口可乐”这个品牌就价值792亿美元。可口可乐为每年的圣诞节增添了无穷的乐趣,这样看来Interbrand的估价并不过分。然而,可口可乐公司的资产负债表中并没有出现如此巨额的品牌估价,公司会计表示,该公司的商标价值仅为67亿。The reason is that both American and international accounting rules prohibit companies from recognising brands and many other “intangible” assets (such as customer lists) if they have created them themselves. Some would like to change that. Roger Sinclair, who advises the MASB, an American body that sets marketing standards, points out that rules are inconsistent. The value of a brand—invisible when internally generated—is revealed when another company buys it.原因是美国和国际会计法规都不承认企业自创的品牌以及其他无形资产的价值。一些准备上市的企业希望改变这种状况。Roger Sinclair指出,MASB(上市会计准则理事会,美国的一个制定上市标准的机构)的这项规定是自相矛盾的:品牌的价值虽然在它产生的时候是隐性的,但是当它出售时就会变成可衡量的显性价值。That is because a different rule applies to acquisitions. In 2005 Procter amp; Gamble, a consumer-goods company, paid 57 billion for the Gillette razor company. The brand alone, Pamp;G reckoned, was worth 24 billion. Oddly, Gillettes value can now only go down. Pamp;G must test it for “impairment” but cannot acknowledge any increase, though Interbrand says Gillettes value rose 1% last year.企业并购中有一项特殊的规定,即允许企业对品牌进行估价出售。在2005年保洁的并购案中,保洁花了570亿美元收购了吉列剃须刀,其中仅仅是吉列这个品牌的价值就有240亿。然而,现在吉列的价值只会不断下降。因为”损耗”,保洁必须对吉列进行核算,但是它的估价绝不会有任何增长,即使Interbrand表明吉列的价值在去年增长了1%。Investors have a right to know how much brands are worth because so much of a firms future depends on them, Mr Sinclair argues. The conflicting standards treat brands rather as if they were electrons that can be in two places at once.Sinclair认为,投资者有权知道企业品牌的价值,因为这密切关乎着一个企业的未来。这种对品牌价值的矛盾的规定似乎认为,品牌价值就像光电一样可以瞬间穿梭于两个地方。Accountants seem content to live with such quantum weirdness. Brand values can “swing wildly”, says Alan Teixeira of the International Accounting Standards Board. Standard-setters worry that auditors would be quick to recognise rises but slow to acknowledge declines. Brands are unique, so it is hard to figure out what their market value is. “How do you separate a brand from customers that generate the sales or the know-how that enables the product to be made?” wonders Hilary Eastman of PwC, an accounting firm.会计师似乎很喜欢这种量化品牌价值的方式。国际会计标准理事会认为:品牌价值可能会有严重偏差。规则制定者担心审计们很容易察觉到品牌价值的提升,却很难发现它的下滑。品牌都是独一无二的,所以很难用数据衡量它们的市值。普华永道的Hilary Eastman疑问道:“怎样将品牌和创造销量的顾客、生产产品的技术分开呢?”Australia used to account for internally generated brands but gave it up in 2005 to align itself with international standards. It “put much more focus on brands” and gave markets extra information, says Angus Thomson of the Australian Accounting Standards Board. He would like to see the practice restored but is not hopeful. If its intangible, bean-counters wont touch it.澳大利亚曾经尝试将自创品牌的价值计入会计账目,但是为了与国际标准接轨,于2005年取消了这种无形资产计价方式。澳大利亚会计标准理事会的Angus Thomson认为:“量化自创品牌价值使得大家对品牌更加关注,并且披露了更多的市场信息。”他希望这种做法可以重新实行,但他也认为这种可能性不大。如果资产是无形的,那些锱铢必较的会计师们将不会参与这类资产的核算。 /201409/325404佛山切除包皮要多少钱 Its really awful.真是太糟糕了。You started seeing Michael coming in every day, looking like death.你开始看到迈克尔每天进来,像死了一般。It was opposite.这是背道而驰的。The testimony was just destroying him.词是在毁了他的一生。To sit there in court and watch the legal system hurl absurd and vindictive and nasty, mean-spirited allegations at him like this, absolutely traumatized him.坐在法庭亲眼目睹我们的法制系统对他进行这样荒谬,肮脏的报复,卑鄙的指控,绝对是在伤害他。For me, and for other people who actually knew Michael,对我和其他那些实际上真正了解迈克尔的人而言,this was a real human being, whose life was being destroyed, and every day it just seemed to get worse.这是一个真正的人,他的生活被摧毁,每天只是似乎变得更糟。One of the sheriffs came to me and said, you know ,Youve got the best seat in the house.其中一位地方长官来到我身边对我说,你知道,你获得了法庭中最好的位置。And I said,Why?我说:为什么?And he said,Because youre sitting right behind Michael.他说因为你坐在迈克尔身后。And when we find him guilty.而我们发现他有罪。201309/258189容桂医院专家预约

佛山市第二人民医院男科咨询Finance and economics财经商业Global house prices全球房价Mixed messages喜忧掺杂America surges, much of Europe sinks美国突破,欧洲大部分沦陷HOUSING markets are prone to boom-and-bust cycles, with prices overshooting then undershooting sustainable levels.房屋市场倾向于陷入价格怪圈,房价急速上升然后跌至谷底。To work out whether they are over- or undervalued,The Economist uses two gauges.为了解决房价与价值不符这一问题,经济学人用了2种计量方式。One assesses affordability by comparing prices with disposable income.一种可行的方式是比较可配收入与房价水平。The other considers the case for investing in housing by comparing prices with rents.另一种定价方法考虑到了租金与房价的关系。If these ratios are higher than their historical averages property is overvalued; if they are lower it is undervalued.如果这些比率高于历史平均那么房价就过高,反之则过低。On this basis, Canada’s house prices are bubbly whereas Japan’s are undeservedly flat.通过这一方法可以看出,加拿大出现房产泡沫,而日本的房价则奇怪地维持着平稳。America’s formerly stricken market has rebounded: house prices have risen by 12.1% over the past year.而之前美国低迷的市场也有了回暖,房屋价格较前一年上升了12.1%。But the recovery still appears to be sound, since prices remain undervalued against income.但是这回暖仅仅是“似乎”,事实上根据收入水平,房价应更高。A sharp rise in mortgage rates since May, on signs that the Federal Reserve will shortly slow the pace of asset purchases, may in any case temper the boom.五月份以来,抵押率迅速上升,这标志着美联储将会立刻放缓资产购买的步伐。或许无论如何都要促使市场繁荣。Britain’s recovery is built on shakier foundations.英国市场的恢复建立在极不稳固的基础上。House-price growth has picked up in recent months to 3.9% and is likely to accelerate further, even though valuations are still overstretched.最近几月,房价上升3.9%,而且看上去这一上涨势头在未来会更加猛烈,尽管股价仍旧过高。The market is being buoyed through a subsidy scheme that lowers funding costs for mortgage lenders and through special help for low-deposit borrowers.房屋市场的好转由补贴政策撑着。该政策为抵押放贷者降低融资成本,并且通过特殊方法帮助低收入借款人。Despite favourable valuations, Japanese house prices continue to fall, though at a modest 2.2%.尽管房价处于较好的数值区间,日本房价也在持续下落,最新数据显示已下降了2.2%。The worst-performing markets are in the euro area, notably in southern Europe but also in some northern countries.欧洲市场表现最差尤其是南欧和部分北欧国家同时,The French market is also depressed.法国市场也令人失望。Valuations remain stretched in Spain even though house prices have fallen by 30% since early 2008.尽管从2008年以来西班牙房价已下跌了30%,但其定价仍旧过高。But the recent pick-up in the Irish market looks sustainable following a 49% price crash.最近数据显示,在暴跌了49%以后,爱尔兰的房屋市场还能够可持续发展。Brighter signs gleam elsewhere, especially in Germany, which avoided the pre-crisis frenzy.关于房市的好消息在其他地方有些许听闻,特别是德国。这个国家避开了之前的危机。Prices there have risen in the past year by 5.1%, which should bolster domestic demand and help support the economic recovery in the euro zone.在过去的一年里价格上涨5.1%,这能扩大国内需求并有利于欧洲地区经济恢复。 /201309/255192 佛山市高明区人民医院龟头炎症佛山去割包皮去哪家医院



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