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《财务与会计》综合版2007年第2期刊发了朱学义的《浅谈新会计准则中的商誉及其核算》一文(以下你“朱文”),读后受益匪浅,但笔者对其中商誉减值的会计处理有不同的认识,拟对此提出浅见。朱文在商誉的减值核算中,例3的会计分录“贷:商誉”的科目运用不够准确。根据指南,商誉发生减值的,可以单独设置“商誉减值准备”科目。故可将此分录改为:借记“资产减值损失”55万元,贷记“商誉减值损失”45万元、“存赁跌价准备”4.57万元、“固定资产减值准备”5.43万元。另外,朱文未说明吸收合并形成的商誉的减值处理。以朱文例3(含例1)的资料为例。A企业是以2350万元存款收购 B 公司全部资产,购买日的商誉=2350-(4000-1700)=50(万元),A 企业购买日的会计处理:借记“资产类各科目”4000万元、“商誉”50万元,贷记“负债类各科目”1700万元、“银行存款”2350万元。A 企业吸收合并 B 公司后,将其作为甲生产车间管理。于2007年12月31日对该车间作为资产组测试时,可辨认资产账面价值3900万元(其中:存货1600万元,固定资产1900万元),可辨认负债账面价值1650万元。经测试可收回金额2240万元.2007年12月31日,则·(1)甲生产车间可辨认净资产账面价值=3900-1650=2250
The second edition of “Finance and Accounting” 2007 the second issue of Zhu Xueyi “on the new accounting standards of goodwill and its accounting” a text (below you “Zhu Wen”), after reading a lot of benefits, but the author of Among them, the accounting treatment of goodwill impairment has different understandings, and it is proposed to make suggestions on this. Zhu Wen in the impairment of goodwill accounting, the third case of the accounting entries “credit: goodwill ” subject is not accurate enough. According to the guideline, when goodwill is impaired, a separate “Goodwill impairment provision” account may be set. Therefore, this entry can be changed to: Debit “Asset Impairment Loss ” 550000 yuan, credit “Goodwill impairment loss ” 450000 yuan, “ ”Provision for impairment of fixed assets “ 54300 yuan. In addition, Zhu Wen did not explain the merger of goodwill formed by the merger impairment. Take Zhu Wen Example 3 (including Example 1) as an example. A company is a 23,500,000 yuan deposit to acquire all the assets of Company B, goodwill on the purchase date = 2350- (4000-1700) = 50 (million), A business accounting day on the purchase date: Debit ”40000000 yuan, “ goodwill ”500000 yuan, credit “ liability subjects ”17000000 yuan, “ bank deposit ”23500000 yuan. After the merger of Company B, Company A regards it as a production workshop management. On December 31, 2007, when the workshop was tested as an asset group, the book value of the identifiable assets was 39 million yuan (including 16 million yuan in inventories and 19 million yuan in fixed assets), and the book value of identifiable liabilities was 16.5 million yuan. After testing the recoverable amount of 22.4 million yuan. December 31, 2007, then (1) a production workshop identifiable net assets book value = 3900-1650 = 2250