2015考研英语阅读品牌的价值
<p> <span word="Accounting">Accounting</span> <span word="for">for</span> <span word="brands">brands</span></p><p> 品牌的价值</p><p> <span word="Untouchable">Untouchable</span> <span word="intangibles">intangibles</span></p><p> 无法触摸的无形资产</p><p> <span word="Sometimes">Sometimes</span> <span word="you">you</span> <span word="see">see</span> <span word="brands">brands</span> <span word="on">on</span> <span word="the">the</span> <span word="balance">balance</span>-<span word="sheet">sheet</span>,<span word="sometimes">sometimes</span> <span word="you">you</span> <span word="don">don</span> <span word="t">t</span></p><p> 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</p><p> <span word="COCA">COCA</span>-<span word="COLA">COLA</span> <span word="is">is</span> <span word="worth">worth</span> 79.2 <span word="billion">billion</span>, <span word="according">according</span> <span word="to">to</span> <span word="Interbrand">Interbrand</span>, <span word="a">a</span> <span word="consultant">consultant</span>. <span word="That">That</span> <span word="does">does</span> <span word="not">not</span> <span word="seemexcessive">seemexcessive</span> <span word="for">for</span> <span word="the">the</span> <span word="brand">brand</span> <span word="responsible">responsible</span> <span word="for">for</span> <span word="making">making</span> <span word="Santa">Santa</span> <span word="Claus">Claus</span> <span word="look">look</span> <span word="so">so</span> <span word="jolly">jolly</span>. <span word="But">But</span> <span word="neither">neither</span> <span word="thatnumber">thatnumber</span> <span word="nor">nor</span> <span word="anything">anything</span> <span word="close">close</span> <span word="to">to</span> <span word="it">it</span> <span word="appears">appears</span> <span word="on">on</span> <span word="the">the</span> <span word="company">company</span> <span word="s">s</span> <span word="balance">balance</span>-<span word="sheet">sheet</span>. <span word="Trademarks">Trademarks</span> <span word="withindefinite">withindefinite</span> <span word="livesare">livesare</span> <span word="worth">worth</span> <span word="just">just</span> 6.7 <span word="billion">billion</span>, <span word="say">say</span> <span word="the">the</span> <span word="company">company</span> <span word="s">s</span> <span word="accounts">accounts</span>.</p><p> 据 <span word="Interbrand">Interbrand</span>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<span word="Interbrand">Interbrand</span>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。</p><p> <span word="The">The</span> <span word="reason">reason</span> <span word="is">is</span> <span word="that">that</span> <span word="both">both</span> <span word="American">American</span> <span word="and">and</span> <span word="international">international</span> <span word="accounting">accounting</span> <span word="rules">rules</span> <span word="prohibit">prohibit</span> <span word="companies">companies</span> <span word="fromrecognising">fromrecognising</span> <span word="brands">brands</span> <span word="and">and</span> <span word="many">many</span> <span word="other">other</span> <span word="intangible">intangible</span> <span word="assets">assets</span> <span word="if">if</span> <span word="they">they</span> <span word="havecreated">havecreated</span> <span word="them">them</span> <span word="themselves">themselves</span>. <span word="Some">Some</span> <span word="would">would</span> <span word="like">like</span> <span word="to">to</span> <span word="change">change</span> <span word="that">that</span>. <span word="Roger">Roger</span> <span word="Sinclair">Sinclair</span>, <span word="who">who</span> <span word="advises">advises</span> <span word="theMASB">theMASB</span>, <span word="an">an</span> <span word="American">American</span> <span word="body">body</span> <span word="that">that</span> <span word="sets">sets</span> <span word="marketing">marketing</span> <span word="standards">standards</span>, <span word="points">points</span> <span word="out">out</span> <span word="that">that</span> <span word="rules">rules</span> <span word="areinconsistent">areinconsistent</span>. <span word="The">The</span> <span word="value">value</span> <span word="of">of</span> <span word="a">a</span> <span word="brandinvisible">brandinvisible</span> <span word="when">when</span> <span word="internally">internally</span> <span word="generatedis">generatedis</span> <span word="revealed">revealed</span> <span word="whenanother">whenanother</span> <span word="company">company</span> <span word="buys">buys</span> <span word="it">it</span>.</p>
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