一家企业收购另一家企业时,其支付的价款低于被收购企业净资产公允价值的部分,习惯上被人们称之为“负商誉”。对于负商誉的账务处理,通常有三种处理方法:①将负商誉确认为一项负债,并在确定的期限内摊入各期收益;②在进行企业合并的账务处理时,作为权益的增加,即确认为资本公 When a company buys another company, the price paid by the enterprise is lower than the fair value of the net assets of the company being acquired, which is customarily referred to as “negative goodwill.” Generally, there are three ways to deal with negative goodwill: ① Recognize negative goodwill as a liability and amortize into each period of income within certain period; ② In the process of accounting for business combination, The increase in equity, which is recognized as capital public