购买法下“合并价差”与“商誉”的比较分析

A Comparative Analysis of Consolidated Price Difference and Goodwill Within Purchase Method

我国的合并会计处理方法与国外相比较特殊,合并报表上不确认“商誉”,而将“商誉”并入“合并价差”。“商誉”和“合并价差”有何关系?我国和国外的合并报表对此问题如何处理?我国是否应该取消“合并价差”,单独确认商誉呢?美国已经取消对商誉每年摊销的做法,改用计提损失准备,这种新做法在我国是否适用?对上述问题进行分析很有必要。

Consolidated accounting treatment method in China is somewhat special compared with that of foreign countries. Goodwill is not acknowledged in consolidated statement, but is taken into consolidated price difference. What is the connection between goodwill and consolidated price difference？ How does domestic and foreign consolidated statement deal with such a problem？ Should China cancel consolidated price difference and acknowledge goodwill alone？ The USA has cancelled the practice of yearly amortization toward goodwill and adopted the practice of counting and withdrawing the loss reserve. Can this new practice be applicable in China？ The above problems are studied in this paper.