对合并商誉问题的探讨

The Discussion about the Problems of Consolidated Goodwill

合并商誉是母公司对子公司的投资成本高于该子公司净资产的差额 ,现行的财务制度将其归入合并价差 。

Consolidated goodwill is the banlance that investment cost of parent corporation invested to subsidiary corporations higher than the net assets of subsidiary corporations.The financial system of our country put it into consolidated price banlance.But the author argues that it is more felicitous if method is solely.