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dc.contributor.author刘笑霞
dc.contributor.author李明辉
dc.date.accessioned2017-11-14T01:08:47Z
dc.date.available2017-11-14T01:08:47Z
dc.date.issued2004-06-30
dc.identifier.citation地质技术经济管理,2004,(03):82-86
dc.identifier.issn1003-3920
dc.identifier.otherDJGL200403019
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/139878
dc.description.abstract形成负商誉的原因很多,因而不能单纯从某个方面来理解负商誉。本文认为应当将负商誉视作一个混合性的账户,即将负商誉分为调整性的负商誉、暂时性的负商誉和长期性的负商誉三个方面,并相应采用不同的会计处理方法。
dc.description.abstractNegative goodwill, which can be caused by many factors, should be regarded as a mixture account. It could be divided into three types: adjusting negative goodwill, contemporary negative goodwill and long-term negative goodwill. Therefore, different accounting methods should be used accordingly.
dc.language.isozh_CN
dc.subject负商誉
dc.subject性质
dc.subject会计处理
dc.subjectnegative goodwill
dc.subjectnature
dc.subjectaccounting
dc.title负商誉会计新论
dc.title.alternativeA New View on Negative Goodwill
dc.typeArticle


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