摘要
商誉会计处理存在的问题有:商誉资产的增加并不代表偿债能力增强;商誉摊销对企业的利润指标产生负面影响;商誉创造超额收益的能力不随价值摊销而消失;商誉的会计处理关系到企业的国际竞争力。规范我国商誉会计处理应借鉴英、美等国以及国际会计准则的经验,具体的办法有对商誉进行分解、对商誉进行减值测试等。
There are some problems in business accounting:the increase of business assets does not stand for the increase of debt paying ability;business amortization has the negative effect for the profit target of enterprises;the over-profit ability of the business creation does not fade with the price amortization;business accounting connects with the international competition of the enterprises.Therefore,regulating our business accounting is very important to China.
出处
《税务与经济》
CSSCI
北大核心
2004年第1期49-50,共2页
Taxation and Economy
