| 商誉问题探析 |
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| 引用本文： | 刘新仕.商誉问题探析[J].河南大学学报(社会科学版),2000,40(2):83-86. |
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| 作者姓名： | 刘新仕 |
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| 作者单位： | 河南大学管理学院,河南,开封475001 |
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| 摘 要： | 商誉是一种特殊的不可直接辨认的资产，商誉的本质是超额盈利能力；企业应在持续经营过程中按公允价值确认自创商誉；确认后的商誉不应进行系统地摊销，应定期对商誉进行评估以确定其价值的变化。
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| 关 键 词： | 商誉 性质 确认 摊销 |
| 文章编号： | 1000-5242(2000)02-0083-04 |
| 修稿时间： | 2000年1月27日 |
Exploration and Analysis of the Problem of Commercial Credit |
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| LIU Xin-shi.Exploration and Analysis of the Problem of Commercial Credit[J].Journal of Henan University(Social Science),2000,40(2):83-86. |
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| Authors: | LIU Xin-shi |
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| Abstract: | Commercial credit is a special, intangible asset, and its essence is superprofit-earning ability. Enterprises should establish their own commercial cedit in the course of Sustained commerce activities according to the principle of equitable value. Commercial credit, once acknowledged, must not ener into systematic, distributive sale. Instead it should be regularly reevealuated to ascertain the change of its value. |
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| Keywords: | commercial credit quality ascertain distribution |
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