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一、自创商誉的涵义及会计处理上的特点关于商誉的性质一直是人们争论不休的话题 ,对商誉概念的理解通常有以下几种主要观点 :(1)认为商誉是人们对企业具有好感的无形价值。 (2 )认为商誉是预期的未来收益超过不包括商誉在内的总投资正常报酬的贴现值。 (3)认为商誉反映了企业
First, the concept of self-made goodwill and characteristics of accounting treatment About the nature of goodwill has been a topic of endless debate, the concept of goodwill generally have the following main points of view: (1) that the goodwill is people Business has a good impression of intangible value. (2) Goodwill is the discounted value of expected future returns over the normal return of investment excluding goodwill. (3) Think goodwill reflects the company