| 外购商誉会计刍议 |
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| 引用本文： | 韩东海,马四海.外购商誉会计刍议[J].河北科技师范学院学报(社会科学版),2004,3(3):66-68,89. |
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| 作者姓名： | 韩东海 马四海 |
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| 作者单位： | 河北大学,管理学院,河北,保定,071002;石家庄铁道学院,经济管理分院,河北,石家庄,050043 |
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| 摘 要： | 随着企业改制、购并、资产重组和股份制合作等经济业务的不断深入 ,企业商誉的确认和计量问题已经日益成为实务和学术界所关注的焦点 ,其中外购商誉价值在企业合并中所占比重越来越大。论文旨在论述关于外购商誉的含义、确认、计量和摊销等会计问题
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| 关 键 词： | 外购商誉 确认 计量 摊销 |
| 文章编号： | 1672-7991(2004)03-0066-03 |
| 修稿时间： | 2004年3月24日 |
Discussion on Outsourcing Accounting |
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| HAN Dong-hai,MA Si-hai.Discussion on Outsourcing Accounting[J].Journal of Hebei Normal UNiversity of Science & Technology :Social Sciences,2004,3(3):66-68,89. |
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| Authors: | HAN Dong-hai MA Si-hai |
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| Institution: | HAN Dong-hai~1,MA Si-hai~2 |
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| Abstract: | With the continuous deepening of restructuring,the purchase and combination,assets reorganization and joint stock system cooperation of enterprises,the problems of the affirmation and computation of commercial credit has increasingly become the focus of academic world,in which the value of outsourcing commercial credit has been of more percentage in the combination of enterprises.The theme of this article is to dissertate some accounting issues as the meaning,affirmation,computation and amortization of outsourcing commercial credit. |
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| Keywords: | outsourcing commercial credit affirmation computation amortization |
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