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.
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