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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 don t 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 seemexcessive for the brand responsible for making Santa Claus look so jolly. But neither thatnumber nor anything close to it appears on the company s balance-sheet. Trademarks withindefinite livesare worth just 6.7 billion, say the company s 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 fromrecognising brands and many other intangible assets if they havecreated them themselves. Some would like to change that. Roger Sinclair, who advises theMASB, an American body that sets marketing standards, points out that rules areinconsistent. The value of a brandinvisible when internally generatedis revealed whenanother company buys it. | 
