商誉会计概述

商誉是不可辨认的无形资产,通常指企业在一定条件下能获取高于正常投资报酬率所形成的价值。商誉是企业经营过程中长期积累,受多种因素影响而形成的,也有的是外购的。本文认为,只要当商誉有客观的计价依据时,无论其自身形成还是外购都应当确认。

The Summarizing of Goodwill in Accounting

The goodwill is the most intangible property in the invisible asset ,usually refers that the enterprise under the controlled condition can gain the value higher than the one which the normal investment return rate forms. It is long-term accumulating which results in the process of the enterprise management and is influenced by many factors, some are also the external purchase.The paper thinks that as long as the goodwill has the objective account basis, it would be confirmed whether it is formed by itself or purchased externally.