| 对合并商誉问题的探讨 |
| |
| 引用本文： | 刘巧艳.对合并商誉问题的探讨[J].成都大学学报(自然科学版),2002,21(1):47-51. |
| |
| 作者姓名： | 刘巧艳 |
| |
| 作者单位： | 成都大学,工商管理系,成都,610081 |
| |
| 摘 要： | 合并商誉是母公司对子公司的投资成本高于该子公司净资产的差额 ,现行的财务制度将其归入合并价差 ,本文提出将其单独核算更为恰当
|
| 关 键 词： | 合并商誉 合并价差 |
| 文章编号： | 1004-5422(2002)01-47-05 |
The Discussion about the Problems of Consolidated Goodwill |
| |
| LIU Qiaoyan.The Discussion about the Problems of Consolidated Goodwill[J].Journal of Chengdu University (Natural Science),2002,21(1):47-51. |
| |
| Authors: | LIU Qiaoyan |
| |
| Abstract: | Consolidated goodwill is the banlance that investment cost of parent corporation invested to subsidiary corporations higher than the net assets of subsidiary corporations.The financial system of our country put it into consolidated price banlance.But the author argues that it is more felicitous if method is solely. |
| |
| Keywords: | Consolidated goodwill Consolidated price banlance |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
