下面是一段有关会计学的毕业论文，继续把它翻译成英文。欢迎各位高手试试身手——
论商誉的会计学问题

摘 要 商誉是无形资产中最具不确定性的项目,也是无形资产中在确认、计量、摊销等方面最有争议的问题.在我国,随着经济体制改革的进一步深入,现代企业制度和产权机制在我国得到确立,企业有偿转让产权行为日益增多,企业兼并、合并活动也日益频繁.由于只有以明确的产权关系界定为前提,才能保证企业兼并的正常进行及资源配置使用效率的提高.商誉问题在我国经济生活中逐渐引起人们的重视,占据重要的地位.

本文从商誉的涵义、特征着手,对商誉的性质和构成要素进行分析,综合会计理论和实务界的权威著作,深入阐述了自创商誉、外购商誉的确认、计量和它们的会计处理问题以及负商誉问题,提出对商誉的理论认识和实务的意见,以发挥商誉会计应有的作用,适应会计不断发展,改革与创新的步伐。

关键字： 商誉, 会计处理, 负商誉

摘 要 商誉是无形资产中最具不确定性的项目,也是无形资产中在确认、计量、摊销等方面最有争议的问题.在我国,随着经济体制改革的进一步深入,现代企业制度和产权机制在我国得到确立,企业有偿转让产权行为日益增多,企业兼并、合并活动也日益频繁.由于只有以明确的产权关系界定为前提,才能保证企业兼并的正常进行及资源配置使用效率的提高.商誉问题在我国经济生活中逐渐引起人们的重视,占据重要的地位.

Digest: As the most unteady item of all the intangible assets, goodwill is the most controversial problem in the confirmation, assessment, and amortisation of intangible assets. with the further progress of the economic reform in China, corporate system and intelligent property mechanism were established and compensated transferring of intelligent property between companies became more frequent, and merging and acquisition became more and more common. only when clear definition of intelligent property relation is made, can companies carry out smooth merging, aquisition and raise the efficiency of resource allocation. based on this, business fame attracts more and more attention and occupies important position in the economy of China.

本文从商誉的涵义、特征着手,对商誉的性质和构成要素进行分析,综合会计理论和实务界的权威著作,深入阐述了自创商誉、外购商誉的确认、计量和它们的会计处理问题以及负商誉问题,提出对商誉的理论认识和实务的意见,以发挥商誉会计应有的作用,适应会计不断发展,改革与创新的步伐。

starting from the definition and features of goodwill, the article analyses the features and constituents of goodwill, further illustrates the confirmation, calculation of goodwill created or purchased, the relevant accounting problems and negative goodwill on the basis of classical works on accounting theories and practics, puts forward the author's theoretical understanding and practical opinions on business to give full place to the goodwill accounting and keep up with the constant developing steps of accounting.

关键字： 商誉, 会计处理, 负商誉

key words: goodwill, accounting treatment, negative goodwill