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1、外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：AccountingFGoodwillThisarticleprovidesameansofresolvingoneofaccounting’songoingproblems—howtoaccountfgoodwillinanerawheretheunidentifiableintangibleassetisoftenanentity’slargestvaluecomponent.Despitethegen

2、eralrecognitionthatinpracticethetwoclassesofgoodwillareindistinguishableintermsoftheirabilitytogeneratestreamsofrevenueadistinctionistraditionallydrawnbetweeninternallygeneratedpurchasedgoodwill.Thefmershouldnotbebrought

3、toaccountbecauseitisimpossibletodosowithintheacceptedrulesofdoubleentrybookkeepinghisticalcostbasedaccounting.Ontheotherhthereisnodifficultyinbringingpurchasedgoodwilltoaccountbutcontroversyhasalwaysexistedastohowtotreat

4、theamountoncerecognized.ItcanconfidentlybeExpectedthatasanomaliespracticaldifficultiesmanifestthemselvesinpracticethecurrentimpairmentregimewillinitsturnbeaboned.Keywds:AccountingDoubleaccountGoodwillinternallygeneratedP

5、urchased.Controversyonhowtoaccountfgoodwillhascontinuedovermanydecades.ItiscertainlyanexampleofSterling’s(1975)lamentthatbecauseofthewayweconceiveOfissues‘a(chǎn)ccountantsdonotresolveissuesweabonthem’(quotedinChambers1995).Th

6、eideasproposedherearebasedonredefiningtheproblem.TheywereiginallydevelopedfadoctalthesiscompletedatTheUniversityofSydneyfurtherrefinedintoabookpublishedunderthetitleDoubleAccountingfGoodwill:AProblemRedefined(Bloom2008).

7、ReferencetotheuseofthedoubleaccountsystemofaccountingwasmootedbyChambers(1976p.45)asawayofhlingaparticulartypeofaccountingproblemsthathadprovedirresolvable.Hehadnothoweverturnedhisattentiontousingthesystemtobetteraccount

8、fgoodwill.IwasdrawntotheresearchfollowingsomeftyyearsasaprofessionalaccountantauditduringwhichtimeIbecameconvincedthattheconventionalaccountingstatementsmustbecompletewithinthelimitsofmaterialitycost’(I1989p.38).‘Cost’in

9、thiscontextreferstotheexpenseincurredinproducingthefinancialstatementsnotthelimitationsimposedbythehisticalcostprincipleofaccounting.Invests(bothactualpotential)inalistedcompanyconstantlyevaluatehowbesttousescarceresourc

10、eswithregardtothatparticularinvestmentwhethertoholdsellincreasetheirshareholding.Reliableinfmationisessentialtothosejudgments.IntangibleassetshavebecomeincreasinglyimptantinthemoderneconomyLevhasdevelopedfcefulargumentst

11、hatthisdevelopmentrequirestobemefullyrecognizedinfinancialstatements.Weareusinga500yearoldsystemtomakedecisionsinacomplexbusinessenvironmentinwhichtheessentialassetsthatcreatevaluehavefundamentallychanged.What’stheeviden

12、cefthistransfmationLookattheStard&Po’s500—500ofthelargestcompaniesintheUnitedStatesmanyofwhicharenotinhightechindustries.Themarkettobookratioofthesecompanies—thatistheratiobetweenthemarketvalueofthesecompaniestheassetval

13、ueofthecompany(thenumberthatappearsonthebalancesheet)isnowgreaterthansix.Whatthismeansisthatthebalancesheetnumber—whichiswhattraditionalaccountingmeasures—representsonly10%to15%ofthevalueofthesecompanies.Evenifthestockma

14、rketisinflatedevenifyouchop50%offthemarketcapitalizationyou’restilltalkingaboutahugedifferenceinvalueasperceivedbythosewhopayfitdaytodayvalueasthecompanyaccountsfit.(QuotedinWebber2000)HOWIMPTANTISGOODWILLUsingdatarelati

15、ngtoadateinthesecondweekofOctober2008(wellafterthestockmarketcrashhadbecomeestablishedafterthenewsofthemassiveU.S.wldinterventioninthefinancialmarkets)Ianalysedthemakeupofthecapitalizationofsome400companiesontheASX(exclu

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