商誉的本质及会计核算方法探讨

Probe into the Nature of Commercial Credit and Business Accounting Method

商誉具有无形性和带来超额收益的不确定性。自创商誉应当评估确认并以资产入账;对于购并企业在购并被购并企业时所支付的超过公允市价的部分,应作为递延资产处理,而不是确认为商誉。

Commercial credit shares the features of invisibility and indetermination brought by extra profit. Self-created commercial credit should be evaluated and involved in accounts with capitals. As for annexed enterprises, the extra evenhanded part paid by the enterprise should be dealt with as the assets in the proper order, not as commercial credit.