在中国，可辨认无形资产会计既是一个老问题，又是一个新问题。
Identifiable intangible assets accounting is a traditional concept that presents great challenges in China .
商誉是指企业获得超额收益的能力，是不可辨认的无形资产。
Commercial reputation is the ability for a business to gain the superprofit and the invisible asset which can 't be identified .
可辨认无形资产