外购商誉是指由于企业合并采用购买法进行核算而形成的商誉;是收购企业的购买成本与被收购企业可辨认净资产公允价值的差额，包括正差额和负差额。负差额通常又称负商誉。
...键词：商誉；自创商誉；外购商誉；负商誉；商誉摊销 [gap=1215]Keywords: Goodwill； Developed goodwill； Purchased goodwill； Negative Goodwill ；Amortization of goodwill ...
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... variation in pitch 捻距不均 outsourcing commercial credit 外购商誉 ogee shape s 形曲线形 ...
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...核算、外购商誉、自创商誉 [gap=638]Key word: Goodwill， goodwill accountant， goodwill accounting， outsourcing goodwill， homemade goodwill ...
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In accounting circle, goodwill is generally divided into two parts: internally generated goodwill and purchased goodwill.
在会计界,商誉被分为两部分:自创商誉和外购商誉。
参考来源 - 关于自创商誉会计问题的研究·2,447,543篇论文数据，部分数据来源于NoteExpress
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.
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.
从现在管理所处的阶段来看，外购商誉以交易价格来进行计量，自创商誉以评估价格进行计量。
From the period of present management, out-purchased goodwill is measured according to the transacting price. However, self-created goodwill is measured according to the assessing price.
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