本文就商誉的性质、确认及其会计处置和摊销等问题停止讨论。
This article on the goodwill nature, the confirmation and accountant deals with and issues and so on amortization carries on the discussion.
但负商誉在企业并购中确实存在，本文围绕负商誉的性质、计量和确认问题进行了探讨。
However, negative goodwill does exist in practice. The author discusses the nature, the measurement and the recognition of negative goodwill.
但由于商誉所具有的特殊性质，其会计处置不断是会计理论与实务中研讨的热点、难题。
But because the goodwill has the special nature, its accountant processes has been the hot spot which, the difficult problem in the accounting theory and the practice studies.
商誉性质问题一直是会计领域的热点和难点。
The nature of goodwill has been a hot and hard topic in the realm of accounting.
对商誉性质的两种观点和定量估价的四种方法分别进行了比较分析，从而为现行的商誉会计惯例作出了系统的解释和说明。
Two nature opinions and four valuing methods of goodwill are compared respectively, in orde to further justify current accounting conventions for goodwill systematically.
它和商誉性质的已有观点是原因和结果、深层和表象的关系。
The relationship between the new opinion and the existing viewpoints is the cause and effect, profound and superficial phenomenon.
解释无形资产(包括商誉)的性质。
Explain the nature of intangible assets, including goodwill.
解释无形资产(包括商誉)的性质。
Explain the nature of intangible assets, including goodwill.
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