| 商誉若干会计理论问题的探讨 |
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| 引用本文： | 郑惠霞.商誉若干会计理论问题的探讨[J].福建农林大学学报(哲学社会科学版),2003,6(1):43-45. |
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| 作者姓名： | 郑惠霞 |
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| 作者单位： | 福建财会管理干部学院,福建福州,350001 |
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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。
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| 关 键 词： | 商誉 商誉会计 商誉的性质 商誉的确认 商誉的摊销 |
| 文章编号： | 1671-6922(2003)01-0043-03 |
| 修稿时间： | 2002年4月10日 |
Some discussions about the accounting practice for goodwill |
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| Abstract: | 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. |
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| Keywords: | goodwill accounting practice for goodwill the quality of goodwill the confirmation of goodwill the amortization of goodwill |
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