| 品牌价值的会计核算方法研究——关于自创品牌价值的几个会计核算问题 |
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| 引用本文： | 陆萍,宋淑鸿,赵鹏程.品牌价值的会计核算方法研究——关于自创品牌价值的几个会计核算问题[J].南京林业大学学报(人文社会科学版),2005,5(1):68-71. |
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| 作者姓名： | 陆萍 宋淑鸿 赵鹏程 |
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| 作者单位： | 1. 南京林业大学,江苏,南京,210037
2. 江都市安装工程有限公司,江苏,江都,225200 |
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| 摘 要： | 着重讨论了自创品牌价值的几个会计核算问题,特别针对评估出的品牌价值增值部分的账务处理提出了相应的会计核算方法,并对其减值问题的处理提出了要计提减值准备,以及在报表中通过增设有关项目来体现品牌价值等建议。
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| 关 键 词： | 自创品牌 品牌价值 会计核算 |
| 文章编号： | 1671-1165(2005)01-0068-04 |
| 修稿时间： | 2004年5月9日 |
A Study on the Accounting Methods of Brand Value: Accounting Problems of Self-created Brands' Value |
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| LU Ping,SONG Shu-hong,ZHAO Peng-cheng.A Study on the Accounting Methods of Brand Value: Accounting Problems of Self-created Brands'''' Value[J].Journal of Nanjing Forestry University(Humanities and Social Sciences Edition),2005,5(1):68-71. |
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| Authors: | LU Ping SONG Shu-hong ZHAO Peng-cheng |
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| Institution: | LU Ping~1,SONG Shu-hong~1,ZHAO Peng-cheng~2 |
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| Abstract: | This paper centers on several accounting methods of self-creation brand value,especially putting forward the corresponding accounting ways to accounting process of increment of brand value evaluated.And some suggestions are offered in the paper,such as preparations for dealing with the decrement of brand value,reflecting the brand value through adding items in accounting report. |
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| Keywords: | self-created brand brand value accounting |
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