Question

请大家帮帮忙，帮我翻译下论文摘要，急要啊！！！

读报纸有时也许能看到,许多国内外机构公布的知名品牌的价值评估结果.国内的知名品牌如五粮液、海尔等价值已达数百亿元人民币，国外的麦当劳、迪尼斯等更是高达数百亿美元，这都是企业经过长期努力而形成的一种高与其他企业的市场信誉并使企业获得超额收益的能力，这就叫做“商誉”。然而世界经济的飞速发展，随着企业的改制、并购、资产重组和股份制合作等经济业务的不断发展，在资产评估中关于企业商誉的确认和计量等问题已日益成为大家所关注的焦点，而我国现行商誉会计理论的基本内容，在新的经济环境下，它已有些不合适宜，因此有必要对我过商誉会计理论的重构进行探讨。本文从重新讨论商誉的性质开始对商誉的性质进行了重新的总结，并以总结出的商誉性质为基础，把商誉分为外购以及自创进行新的确认处理。

Answer 1

Reads the newspaper sometimes perhaps to be able to see, many domesticand foreign organizations announcements well-known brand valueappraisal result Domestic well-known value and so on brand likeWuliangye, Haire has amounted to several hundred hundred million Yuan,overseas MaC$donald, Diness and so on are reaches as high as severalhundred hundred million US dollars, this all is one kind which theenterprise passes through diligently forms for a long time high andcauses the enterprise with other enterprises' market prestige toobtain exceeds the quota the income ability, this is called "thegoodwill". However the world economics rapid development, changes thesystem along with the enterprise, and buys, economic work the and soon property reorganization and joint stock system cooperationunceasing development, in the property appraised about enterprisequestion and so on goodwill confirmation and measurement has becomethe focal point day by day which everybody pays attention, but ourcountry present goodwill accountant the theory basic content, underthe new economic environment, it inappropriate has been somewhatsuitable, therefore has the necessity the theory heavy construction tocarry on the discussion to my goodwill accountant. This article fromrediscussed the goodwill the nature to start to the goodwill nature tocarry on the again summary, and summarized the goodwill nature was afoundation, divided into the goodwill buys from outside as well ashomemade carries on new confirmation processing.