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.
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.
商誉会计理论的研究对企业商誉的实际操作具有指导意义。
The research of goodwill Accounting Theory to enterprises goodwill with the actual operation is of guiding significance.
因此研究企业能力与财务绩效的相关性也能够为商誉会计的理论研究提供帮助。
Therefore the research on the relationship between enterprise capability and financial performance can provide information to help the research on Goodwill.
自创商誉会计研究受到传统会计理论框架的束缚，对其突破还存在这一定的难度。
The homemade goodwill accounting study receives the tradition accounting theory frame the fetter, also has this certain difficulty to its breakthrough.
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.
按照现有商誉会计理论，自创商誉作为企业一种特殊的无形资产，是否应该确认或摊销，还存在诸多争议。
There is controversy whether self-initiated goodwill as a kind of special intangible asset of an enterprise should be recognized or amortized.
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.
从2002年开始，一项新的会计准则改变了那种做法，现在企业每年都要针对商誉进行减值测试以决定是否需要计提减值准备。
Since 2002, when an accounting-rule change ended that practice, goodwill has had to be tested every year for impairment.
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.
通用会计准则规定，已入账的商誉在最长不超过4年的期限内摊销到费用账户。
Generally accepted accounting principles require that recorded goodwill be amortized to expense over a period that does not exceed 4 years.
这封信后面的附件“商誉及其摊销：规定与现实”解释了为什么经济和会计商誉通常相差甚远。
The appendix that follows this letter - "Goodwill and its Amortization: The Rules and The Realities" - explains why economic and accounting Goodwill can, and usually do, differ enormously.
这就是会计商誉的做法。
正确确认、计量、记录和报告企业商誉，才能真实反映企业财务状况，满足会计信息使用者的需求。
We should recognize, calculate, record and report Goodwill properly to express financial position of enterprise and supply the demand of the information of the financial statement users.
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.
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.
欺骗性的会计商誉(有很多这样的例子)是另外一码事。
Spurious accounting Goodwill - and there is plenty of it around -is another matter.
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.
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.
传统会计理论认为，只有在企业合并中取得的外购商誉才能在会计中加以确认，而自创商誉在任何情况下都不得确认。
According to the traditional accounting theory, only purchased goodwill created in business combination could be recognized as accounting information system rather than internally generated goodwill.
由于商誉无法用货币明确计量，因此现行会计在通常情况下，对自创的商誉未给予计量。
Because goodwill can not be measured in monetary clear, so the current accounting in general, not given to the measurement of goodwill own.
然而对会计人员来说，商誉有不限于客户关系的一种特定的意义。
To accountants, however, goodwill has a very specific meaning not necessarily limited to customer relations.
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.
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.
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.
现行会计确认外购商誉而不确认自创商誉有缺陷。
It is defective for actual accounting to recognize only out-purchased good will, but not self-created goodwill.
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.
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.
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