摘要
探讨了合并报表的几个相关问题,包括合并商誉的确认、合并商誉的摊销、负商誉的确认及摊销,提出了自己的一些观点,并结合我国的实际情况提出了有关商誉实务处理的一些建议。
Several related problems about consolidated report are discussed, including the merge goodwill affirmation, the merge goodwill calculation, the negative goodwill confirmation and the amortization. Some viewpoints are proposed, and some proposals on goodwill practice processing unifying our country＇s actual situation are put forward.
关键词
商誉
合并商誉
负商誉
合并价差
会计处理
business goodwill
merged busiacss goodwill
negative goodwill
amalgamating pricing differential
accounting handling
