企业合并价差的确认及会计处理

Confirmation of the Price Difference and Relevant Accounting Handling Posed by Business-Merging

在企业合并时 ,产权转让成交价往往与被并企业的净资产的公允价值不一致 ,于是就产生了商誉和负商誉。对于商誉单独确认为一项资产 ,并在其预计的有效年限内加以摊销 ;对于负商誉 ,确认为递延收益 ,作为资产减项 ,在以后各年内分期摊销。

It often takes place that the transfer price of net business property of merged business during annex,thus there will appear commercial or negative commercial credits.Commercial credit can be confirmed among anticipated years,while negative commercial credit is confirmed as postponable profit,and as reducible item of property,which will be apportioned among later years.