In this article, based on our Ego365 E - Business Integration System(EEBIS) , we emphasize a kind of query language(pSQDL), lead to the definition through two examples, then present an algorithm that checks whether a data source supports a query in order to judge whether data integration that users submit is able to be completed.

This article first analyzes three accounting methods for purchased goodwill accounting treatment in some countries,and then points out their theoretical unfitness and realistical shortcoming, and finally suggests that goodwill should be recognized as a kind of permanent asset.

After analyzing the difference between self-generated goodwill and purchased goodwill,the paper focuses on the inherent unity of the both.

As the acquired is traded as an organic whole in mergers and acquisitions, the price the acquirer pays is often greater than the fair price of the identifiable net assets of the acquired, thus forming purchased goodwill.