The development of goodwill accounting theory and it s influence on our accounting principles;

Study on the value of goodwill in enterprise transformation;

Purchased goodwill during the euterprises acquisition and consolidation;

Application of fuzzy comprehensive evaluation in commercial credit evaluation;

Account dealing with the commercial credit while property right changes;

Self-created commercial credit should be evaluated and involved in accounts with capitals.

This paper firstly expounds that commercial reputation is the inevitable result of developed commodity economy,which is born from the crack of commodity price deviating from its value and is mature in the flourishing period of commodity economy.

The indirect pricing method is in fact a superficial phenomenon, The pricing to the commercial reputation is established on the foundation of the direct pricing method.

The crime of infringing another s reputation is the behavior of making up and spreading rumors to infringe his commercial reputation, so as to cause heavy losses or other serious consequences.

Discussion on the collection and administration of the sales tax on transferring business reputation;

Based on analyses of a case,this paper dis-cusses the confirmation and valuation of business reputation—the immeasurable intangible assets.

Based on the functional analysis of the "quality good will" in the long-term quality contractual relationship,the discussion is conducted on the conditions whereupon a long-term quality contract exists.

The paper will give a simple introduction to some issues of appraisal of good will which only occurs in transactions of property rights,according to specialties of good will.