外购商誉会计刍议  

Discussion on Outsourcing Accounting

作　　者：韩东海[1] 马四海[2] 

机构地区：[1]河北大学管理学院,河北保定071002 [2]石家庄铁道学院经济管理分院,河北石家庄050043

出　　处：《河北科技师范学院学报（社会科学版）》2004年第3期66-68,89,共4页Journal of Hebei Normal University of Science & Technology(Social Sciences)

摘　　要：随着企业改制、购并、资产重组和股份制合作等经济业务的不断深入 ,企业商誉的确认和计量问题已经日益成为实务和学术界所关注的焦点 ,其中外购商誉价值在企业合并中所占比重越来越大。论文旨在论述关于外购商誉的含义、确认。With the continuous deepening of restructuring,the purchase and combination,assets reorganization and joint stock system cooperation of enterprises,the problems of the affirmation and computation of commercial credit has increasingly become the focus of academic world,in which the value of outsourcing commercial credit has been of more percentage in the combination of enterprises.The theme of this article is to dissertate some accounting issues as the meaning,affirmation,computation and amortization of outsourcing commercial credit.

关 键 词：外购商誉 企业合并 企业会计 计量方法 直线冲销法 分期摊销法 永久保留法 

分 类 号：F275.2[经济管理—企业管理] F273.4[经济管理—国民经济]