根据重要性原则，我们理应加强对商誉的核算。
According to the importance principle, we should strengthen the adjustment of goodwill.
自创商誉具有的不确定性、难以计量性等特点，在现行的会计核算体系规定下，合资企业中外商的增资扩股就会造成中方的利润流失。
Under the present accounting system, increased capital and shares by the foreign investors in joint ventures will result in the profit drainage for their Chinese partners.
我国使用“合并价差”会计科目作为商誉会计核算的一个中间步骤，但合并价差与合并商誉有差别。
Our country USES "price gap from merger" as an intermediate step to account the value of goodwill.
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