一：负商誉的是什么意思（中英文）解释的意思：

负商誉（Negative Goodwill）指的是企业在进行收购或合并时，实际支付的价格低于被收购企业的净资产价值，这种差额被称为负商誉。也可以理解为企业在进行收购或合并时，因为某些原因导致被收购企业的品牌、声誉、客户群等价值下降，从而形成了负商誉。

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：怎么读（音标）：

负商誉 [fù shāng yù]

三：用法：

负商誉通常出现在企业进行收购、合并或重组时。它可以作为一项资产出现在企业的资产负债表中，但也可能会影响到企业的利润表和现金流量表。当企业发生负商誉时，需要通过会计处理将其转化为长期资产或者直接计入损益。

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句且中英对照：

1. 由于收购方支付的价格低于被收购企业的净资产价值，导致形成了负商誉。

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

2. 负商誉可以作为一项资产出现在企业的资产负债表中。

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

3. 企业发生负商誉时，需要通过会计处理将其转化为长期资产或者直接计入损益。

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. 负商誉的发生可能会影响到企业的利润表和现金流量表。

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

5. 在进行收购或合并时，应该尽量避免出现负商誉。

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

五：同义词及用法：

负商誉也可以被称为“差额商誉（Badwill）”，但在实际使用中，“差额商誉”更多指的是企业被收购时，被收购方支付的价格高于被收购企业的净资产价值，这种差额则被称为差额商誉。因此，负商誉和差额商誉在含义上是相反的。

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：编辑总结：

负商誉是指企业在进行收购或合并时，支付的价格低于被收购企业的净资产价值，形成的差额。它可以作为一项资产出现在企业的资产负债表中，但也可能会影响到企业的利润表和现金流量表。负商誉在会计处理上需要转化为长期资产或直接计入损益。尽管与“差额商誉”相反，在实际使用中两者仍有可能混淆。因此，在阅读相关文献时，需要注意其具体指代的含义。