| 国际购并商誉会计处理方法、问题及启示 |
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| 引用本文： | 曹晓雪.国际购并商誉会计处理方法、问题及启示[J].税务与经济,2004(1):49-50. |
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| 作者姓名： | 曹晓雪 |
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| 作者单位： | 中国矿业大学,研究生院,北京,100083 |
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| 摘 要： | 商誉会计处理存在的问题有:商誉资产的增加并不代表偿债能力增强;商誉摊销对企业的利润指标产生负面影响;商誉创造超额收益的能力不随价值摊销而消失;商誉的会计处理关系到企业的国际竞争力。规范我国商誉会计处理应借鉴英、美等国以及国际会计准则的经验,具体的办法有对商誉进行分解、对商誉进行减值测试等。
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| 关 键 词： | 商誉会计 偿债能力 商誉摊销 |
| 文章编号： | 1004-9339(2004)01-0049-02 |
| 修稿时间： | 2003年4月3日 |
On Business Accounting Methods of International Purchase |
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| CAO Xiao-xue.On Business Accounting Methods of International Purchase[J].Taxation and Economy,2004(1):49-50. |
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| Authors: | CAO Xiao-xue |
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| Abstract: | There are some problems in business accounting:the increase of business assets does not stand for the increase of debt paying ability;business amortization has the negative effect for the profit target of enterprises;the over-profit ability of the business creation does not fade with the price amortization;business accounting connects with the international competition of the enterprises.Therefore,regulating our business accounting is very important to China. |
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| Keywords: | business accounting debt paying ability business amortization |
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