当你购买了一家企业，比如Youtube，买价超出它的“账面价值”的差异部分你就必须记录下来作为商誉。
When you purchase a business, like YouTube, for more than it's "book value" you must record the difference as Goodwill.
固定资产分配在同一法人实体，作为原记录固定资产价值的账面价值。
Regarding the allocation and transfer of fixed assets within the same corporation, the entry value is determined as the original carrying value of the fixed assets.
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