Show simple item record

dc.contributor.author李慧惠
dc.date.accessioned2017-11-14T01:08:39Z
dc.date.available2017-11-14T01:08:39Z
dc.date.issued2004-04-15
dc.identifier.citation财会通讯,2004,(08):27-28,52
dc.identifier.issn1002-8072
dc.identifier.otherCKTX200408006
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/139796
dc.description.abstract笔者认为商誉最基本的特征是它与企业的不可分割性,归根结底是源于企业的人力资源。但是商誉并非是对人力资源的反映,商誉是企业的人力资源与非人力资源相结合后所产生的一种共生资源。笔者主张对自创商誉采用边确认边摊销的方法,并且建议在确认摊销过程中采用避开损益表的方法。在计量方面,倾向以超额利润的现值来计量商誉,并且由于超额利润的获得不完全来自商誉,所以在量化商誉时应对估计的超额利润进行一定幅度的调整。
dc.description.abstractThe basic characteristic of goodwill is its indivisibility with the enterprise, it comes from the enterprise's human resource. But it's not the direct reflect of human resource, it' s a kind of symbiosis resource comes from the combination of human resource and other resources. According to confirmation, the writer suggests goodwill should be amortized when being confirmed. And this process should be done out of I/S. And the writer suggests using the current value of the exceed profits to calculate goodwill And because exceed profits aren't totally come from goodwill, we should make a small adjust when calculating.
dc.language.isozh_CN
dc.subject商誉
dc.subject人力资源
dc.subject超额利润
dc.subjectGoodwill Human resource Exceed profits
dc.title商誉会计问题的再思考
dc.title.alternativeRethinking of Goodwill
dc.typeArticle


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record