关于商誉的会计处理，各个国家都不尽相同。
With regard to the accounting treatment of goodwill, all countries are different.
最后论述了企业并购后对商誉的会计处理以及对负商誉的认识。
Finally the accounting process about goodwill and the understanding about minus-goodwill after enterprises M&A are deserbed.
如果你坚持相信对商誉的会计处理是衡量经济现实的最佳方式，我建议你思考最后一个例子。
If you cling to any belief that accounting treatment of Goodwill is the best measure of economic reality, I suggest one final item to ponder.
企业商誉的价值越来越受到经营者和投资者及其他相关人员的关注，企业商誉的会计处理又是一个特殊的问题。
The increasing value of goodwill was concerned by business operators and investors and other stakeholders, the accounting treatment of goodwill is a special problem.
同时提出了规范我国商誉会计处理的一些建议。
Some Suggestions to normalize the accounting process about goodwill in our country are presented.
国内、国外和国际会计准则合并商誉处理、介绍和比较，使大家对合并商誉有更多、更明确的了解，并在此基础上给予了合理性评价和可行性建议。
Introduction and contrast of dealing with good will on consolidation made by China, foreign countries and FASB let us know it better, and the author gives her own evaluation and suggestion.
商誉的减值应当按照《企业会计准则第8号——资产减值》处理。
The impairment of business reputation shall be treated in compliance with Accounting Standards for Enterprises No. 8 - Asset impairment.
第六部分介绍了中、美合并会计报表商誉处理的差异分析；
The sixth part expresses the differences of the goodwill between the America and China.
第六章自创商誉会计处理中的难点及改进设想。
Chapter6 internally generated goodwill accountant processes the difficulty and the improvement tentative plan.
商誉可以分为自创商誉和外购商誉，而在会计处理上自创商誉一般是不能资本化入帐的。
Goodwill can be divided into self-established goodwill and purchased goodwill , and also it is widely accepted that self-established goodwill can not be entried as an asset.
商誉可以分为自创商誉和外购商誉，而在会计处理上自创商誉一般是不能资本化入帐的。
Goodwill can be divided into self-established goodwill and purchased goodwill , and also it is widely accepted that self-established goodwill can not be entried as an asset.
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