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before goodwill の意味がわかりません。

wind-sky-windの回答

回答No.2

 amortisation「償却」とともに用いられることも多いですが,goodwill は辞書にも載っている「のれん,営業権」の意味でしょう。会計用語としては「連結調整勘定」にあたるものだと思います。くわしくは,「連結調整勘定」で検索してみてはいかがでしょうか。

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