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商誉若干会计理论问题的探讨 被引量:3

Some discussions about the accounting practice for goodwill
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摘要  商誉作为一种不可辨认的无形资产,有着其特殊性质。商誉可以外购,也可以自创,只确认外购商誉而不确认自创商誉显然是不尽合理。商誉可以采用直接法或间接法进行计量。商誉有别于其它资产,即使经过确认、计量、入账,其价值仍不应进行摊销。 Being unidentified intangible assets, goodwill has its own characteristics. It can be bought as well as be created by enterprises. Obviously, it is unreasonable only to admit selfcreated goodwill but to deny bought goodwill. Goodwill can be calculated directly or indirectly. What goodwill differs from other assets is that, even after being confirmed, estimated and written into an account, its value shouldn't be amortized yet.
作者 郑惠霞
出处 《福建农林大学学报(哲学社会科学版)》 2003年第1期43-45,共3页 Journal of Fujian Agriculture and Forestry University(Philosophy and Social Sciences)
关键词 会计理论 商誉 商誉会计 性质 会计确认 摊销 超额收益论 会计计量 好感价值论 总计价论 goodwill accounting practice for goodwill the quality of goodwill the confirmation of goodwill the amortization of goodwill
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