高手帮忙翻译呀 不要直译的哦

Abstract:
The negative goodwill is a hard-solving question in the accounting theory in a long term. There are various opnions on issues like whether the negative goodwill existing objectively or not, its character and its accounting handling,etc. The paper comes to its own opnions by summarizing and analyzing some typical holdings and their handling modes.

Key words:
Negative goodwill, enterprises' merging, accounting handling

会计处理可以有两种翻译，accounting或accounting handling,上网可以找到各自的例子。

Abstract: The negative goodwill is accountant in the theory always isthe question which is very difficult to solve, the researchers whetherregardless of is in the negative goodwill objective existence, itsnature or deals with and so on in the issue in accountant all has themany kinds of viewpoints. This article analyzes several kinds throughthe summary to have the representative view and its the processingway, talks about own viewpoint. Key word: The negative go