商誊及商誊会计自19世纪产生以来,一直是会计理论与实务中最有争议的论题之一,除对商誊概念已经形成了几种有代表性的观点之外,在商誊会计核算的诸多方面,特别是自创商誊的确认与计量,仍然存在着广泛的争议。本文从商誊的确认、入账价值、摊销及减值几个方面出发,力求陈述更有价值的观点。 Since the birth of the Shang and Shang Dynasties, Shang and Shang Dynasties accounting have been one of the most controversial topics in accounting theory and practice. In addition to the several representative opinions that have emerged on the concept of Shangxu, In many aspects, especially the identification and measurement of self-made merchants, there is still a wide range of disputes. This article from Shangyu confirmation, book value, amortization and impairment of several aspects, and strive to state more valuable point of view.