麻烦各位英语高手给翻译一下,急用!非常之感激!摘要：随着知识经济的到来,无形资产在企业资产中所占的比例越来越大,在有些企业中无形资产已经成为了资产的主要组成部分,比如微软公司.

麻烦各位英语高手给翻译一下,急用!非常之感激!摘要：随着知识经济的到来,无形资产在企业资产中所占的比例越来越大,在有些企业中无形资产已经成为了资产的主要组成部分,比如微软公司.
麻烦各位英语高手给翻译一下,急用!非常之感激!
摘要：随着知识经济的到来,无形资产在企业资产中所占的比例越来越大,在有些企业中无形资产已经成为了资产的主要组成部分,比如微软公司.商誉作为重要的无形资产,其在企业经营管理中的作用也与日俱增.而且,随着我国经济体制改革的深入,特别是,近年来企业并购浪潮的涌现,商誉问题不得不摆在我国会计人员面前.但由于商誉的本身的特殊性和复杂性,如何对其进行科学的确认、计量、记录和报告一致是会计界研究的焦点和难点,许多学者从不同的角度提出了不同的观点和看法.加强商誉会计理论的研究和探讨,对于规范和统一会计实务,提高会计信息质量具有重要意义.本次课题就商誉概念、商誉的确认、计量、会计处理等相关问题进行了初步的研究,进一步较深层次思考会计中的商誉问题.
关键字：无形资产、商誉、确认、会计处理

麻烦各位英语高手给翻译一下,急用!非常之感激!摘要：随着知识经济的到来,无形资产在企业资产中所占的比例越来越大,在有些企业中无形资产已经成为了资产的主要组成部分,比如微软公司.
With the advent of knowledge economy enterprise assets,intangible assets in the proportion of more and more big,in some enterprises in intangible assets has become the main component of assets,such as Microsoft.Goodwill as important intangible asset,and its role in the enterprise management was growing.Moreover,with the reformation in economic system,especially in recent years,the emergence of enterprise mergers,goodwill issues had to set our accounting personnel before.But because goodwill particularity and complexity of itself,how to carry on the scientific recognition,measurement,recording and reporting consistent is accounting research focus and the difficulty,many scholars from different Angle put forward different views and opinions.Strengthen the goodwill of accounting theory research and discussion,to standardize and unified accounting practices,improve the quality of accounting information is of great significance.This topic is goodwill concept,the recognition and measurement of goodwill,accounting issues related to has carried on the preliminary research and further a deeper thinking in accounting goodwill problem.

Abstract: with the coming of knowledge economy enterprise assets, intangible assets in the proportion of more and more big, in some enterprises in intangible assets has become the main component of as...

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Abstract: with the coming of knowledge economy enterprise assets, intangible assets in the proportion of more and more big, in some enterprises in intangible assets has become the main component of assets, such as Microsoft. Goodwill as important intangible asset, and its role in the enterprise management was growing. Moreover, with the reformation in economic system, especially in recent years, the emergence of enterprise mergers, goodwill issues had to set our accounting personnel before. But because goodwill particularity and complexity of itself, how to carry on the scientific recognition, measurement, recording and reporting consistent is accounting research focus and the difficulty, many scholars from different Angle put forward different views and opinions. Strengthen the goodwill of accounting theory research and discussion, to standardize and unified accounting practices, impro...

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Abstract: with the coming of knowledge economy enterprise assets, intangible assets in the proportion of more and more big, in some enterprises in intangible assets has become the main component of as...

全部展开

Abstract: with the coming of knowledge economy enterprise assets, intangible assets in the proportion of more and more big, in some enterprises in intangible assets has become the main component of assets, such as Microsoft. Goodwill as important intangible asset, and its role in the enterprise management was growing. Moreover, with the reformation in economic system, especially in recent years, the emergence of enterprise mergers, goodwill issues had to set our accounting personnel before. But because goodwill particularity and complexity of itself, how to carry on the scientific recognition, measurement, recording and reporting consistent is accounting research focus and the difficulty, many scholars from different Angle put forward different views and opinions. Strengthen the goodwill of accounting theory research and discussion, to standardize and unified accounting practices, improve the quality of accounting information is of great significance. This topic is goodwill concept, the recognition and measurement of goodwill, accounting issues related to has carried on the preliminary research and further a deeper thinking in accounting goodwill problem.
Key word: intangible assets, goodwill, confirm, accountant processing

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