摘要
商誉是企业未来获取超额利润的重要渠道和基本保证,具有与企业整体价值不可分割的特性。基于商誉所固有的特性,比较系统地分析和揭明了自创商誉应予入账的理由,认为可用企业付息前的总资产收益超过所使用资产的总成本的余额来对自创商誉进行价值确认与计量。
Goodwill is an important channel and basic guarantee for enterprise to get future supernormal profit, with a character which can not be dispatched with enterprise. Based on its inherent character, this paper systematically analyzes and reveals the reason why self- generated goodwill should be recorded in account. It also believes that the balance between total return on assets before paying interest and total cost of used assets can be used to confirm and measure self- generated goodwill.
出处
《安徽冶金科技职业学院学报》
2007年第1期85-88,共4页
Journal of Anhui Vocational College of Metallurgy and Technology
关键词
商誉
自创商誉
确认
计量
goodwill
serf-generated goodwill
conformation
measure
