精选优质文档-倾情为你奉上商誉goodwill 有形资产Tangible assets 处置disposal 摊销amortization固定资产Plant assets/Property plant and equipment/Fixed assets 股东Shareholder直线法Straight-line method 双倍余额递减法Double-declining-balance method年数总和法 Sum-of-the-years-digits method 房地产中介 Real estate broker定率递减余额法fixed-percentage-of-declining-balance method 付款服务费用Escrow fee累计折旧Accumulated depreciation 资产净值Book value/Carrying amount减值Impairment 资本化 Capitalize 会计主体假设 Business entity assumption公认会计准则 GAAP(general a