dc.contributor.author | 刘笑霞 | |
dc.contributor.author | 李明辉 | |
dc.date.accessioned | 2017-11-14T01:08:47Z | |
dc.date.available | 2017-11-14T01:08:47Z | |
dc.date.issued | 2004-06-30 | |
dc.identifier.citation | 地质技术经济管理,2004,(03):82-86 | |
dc.identifier.issn | 1003-3920 | |
dc.identifier.other | DJGL200403019 | |
dc.identifier.uri | https://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.abstract | Negative 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.iso | zh_CN | |
dc.subject | 负商誉 | |
dc.subject | 性质 | |
dc.subject | 会计处理 | |
dc.subject | negative goodwill | |
dc.subject | nature | |
dc.subject | accounting | |
dc.title | 负商誉会计新论 | |
dc.title.alternative | A New View on Negative Goodwill | |
dc.type | Article | |