商誉会计处理的几点思考

商誉是由于得天独厚的地理位置、悠久的经营历史、高水平的管理、优质的服务、良好的信誉、融洽的社会和企业关系,使一个企业的获利水平高于同行业平均获利水平的特殊资产,商誉可分为自创和外购两部分.本文就自创商誉和外购商誉的会计处理以及外购商誉的推销等问题进行了阐述,并提出了自己的理解和想法.

Viewpoints on Goodwill Accounting Treatment

Goodwill refers to special assets which bring an enterprise with a higher profitability than the average level. It can be obtained by enjoying special advantages in geographical location, long operation history, high- standard management, high - quality service, good reputation, and harmonious relationship between the society and the enterprises. Goodwill is classified into two categories, self- innovated and externally purchased. Through explaining the accounting treatment on the two types of goodwill as well as the selling of the second one, this article puts forward the understanding and ideas.