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现行财务会计中的“外购商誉”产生于一次购并交易中,购买成本实际上是一项投资(资本性支出),购买价格超过被购买企业净资产公允价值的差额,可确认为“合并溢价”,在性质上类似于股票或债券投资溢价。这种“合并溢价”在理论上不完全符合资产的定义和确认条件,在实际上又不能给企业带来确定性的经济利益,所以,确认为无形资产(商誉)并不适当。在企业合并时,可将这种“合并溢价”计入“长期待摊费用”,以后分期摊销,冲减投资收益。
The “purchased goodwill” in the current financial accounting arises from a merger transaction. The purchase cost is actually an investment (capital expenditure). The difference between the purchase price and the fair value of the net assets of the purchased enterprise can be regarded as the “merger Premium ”in the nature of the stock or bond investment premium. Such “merger premium” theoretically does not fully meet the definition and recognition of assets, in fact, can not bring certain economic benefits to the enterprise, therefore, recognized as intangible assets (goodwill) is not appropriate. In a business combination, such “merger premium” can be included in “long-term prepaid expenses” and then amortized in installments to offset the investment income.