摘要
间接计量法实际上只是一种表象，对商誉的计量归根结底是建立在直接计量法基础之上的。对商誉的 计量应采用直接计量法。
The indirect pricing method is in fact a superficial phenomenon, The pricing to the commercial reputation is established on the foundation of the direct pricing method. The direct pricing should be applied to the pricing of commercial reputation.
出处
《河北经贸大学学报》
2001年第2期68-70,共3页
Journal of Hebei University of Economics and Business
关键词
商誉
无型资产
计理方法
commercial reputation
intangible assets
pricing method
