麻烦英文高手帮我翻译一下中文摘要,急用!

来源：学生作业帮编辑：拍题作业网作业帮分类：英语作业时间：2024/04/27 14:29:58

麻烦英文高手帮我翻译一下中文摘要,急用!
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

Abstract:Along with the coming of knowledge economy,intangible assets takes more and more proportion in the company assets,it becomes mainly part of it in some companies,such as Microsoft.As the important intangible assets,goodwill play more and more important role in the management of company day be day.Meanwhile,according to the restructuring of economy system,especially Mergers and Acquisitions come forth,goodwill have to be faced in front of accountants.But due to the particularity and complexity of goodwill itself,how to identify,measure,record and report scientifically become to the focus and difficult point,different points of view are provided by different experts.Strongthen the research and study of accounting thoery of goodwill,it's important for specify and unify accounting practices,enhance the information quality of accounting.This paper studied preliminarily for the concept of goodwill,identification,measurement and accounting solving of goodwill,step forward to take care of goodwill problems in accounting area.
Tips:intangible assets,goodwill,identification,accounting solving.

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