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商誉价值的确认计价和核算方法,应从商誉的本质去研究和探索。商誉的本质是能为企业带来超额利润的无形资源。这一本质特征为其确认计价核算提供了理论依据。因此,商誉的价值完全可以运用超额利润还原法来予以确认计价和核算。同时,企业在对商誉进行计价核算时,应贯彻商誉存在原则,即只要有商誉存在、有超额利润出现,就应将其价值永久保留在企业资产账户中,构成企业资产的组成内容;反之,就应注销其已入账的价值,直至作为负商誉计价核算,以准确地反映企业财务信息,提高会计信息质量。
The valuation of goodwill and the method of accounting should be studied and explored from the essence of goodwill. The essence of goodwill is intangible resources that can bring excess profits to the enterprise. This essential feature provides a theoretical basis for its confirmation of valuation calculation. Therefore, the value of goodwill can use excess profit reduction method to confirm the pricing and accounting. In the meantime, enterprises should follow the principle of goodwill in the valuation accounting of goodwill. That is, as long as goodwill exists and excessive profits appear, their value should be permanently retained in the enterprise’s asset account and constitute the composition of the enterprise’s assets ; On the contrary, it should be written off the value of its accounting, until it is accounted as negative goodwill accounting to accurately reflect the financial information of enterprises to improve the quality of accounting information.