| 我国商誉会计的现状及其规范 |
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| 引用本文： | 罗军.我国商誉会计的现状及其规范[J].达县师范高等专科学校学报,2004,14(5):118-120. |
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| 作者姓名： | 罗军 |
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| 作者单位： | 四川电子商务学校 四川达州635000 |
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| 摘 要： | 我国目前无形资产会计准则与合并会计报表暂行规定对商誉在定义、计量、摊销方法、摊销期限和相关内容上规定不协调,从稳定、谨慎、简化和国际化四个原则出发提出了改进的具体办法.
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| 关 键 词： | 商誉 负商誉 合并价差 摊销 |
| 文章编号： | 1008-4886(2004)05-0118-03 |
| 修稿时间： | 2004年3月12日 |
The Current Situation of Commerce Credit Accounting and Its Standard in China |
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| LUO Jun.The Current Situation of Commerce Credit Accounting and Its Standard in China[J].Journal of Daxian Teachers College,2004,14(5):118-120. |
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| Authors: | LUO Jun |
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| Abstract: | In China nowadays, the principle of invisible property accounting and the provisional regulation of total accounting reporting form have some in coordination of the commerce credit's definition, measure, method of amortization, deadline of amortization and its relevant content. This article raises some concrete improving methods from the four principles: steadiness, seriousness; simplicity and internalization. |
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| Keywords: | commerce credit minus commerce credit total price subsidization amortization |
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