被购买方各项可辨认资产、负债及或有负债，符合下列条件的，应当单独予以确认。
The identifiable assets, liabilities and contingent liabilities which meet the following conditions shall be recognized separately.
购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当确认为商誉。
Thee acquirer shall recognize the positive balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree as business reputation.
如果不再去通过人口数据统计研究来定位读者群，电子书的读者们最后被一种新的购买方式影响而产生了改变。
Instead of targeting buyers using general demographics studies, e-readers gently steer consumers to new purchases inspired by their last choices.
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