摘要
在企业合并重组中,会出现购买价格低于被并购企业净资产的公允价值的情况,这种情况是否用负商誉来界定,笔者认为是否定的。因为负商誉与商誉相比表面上体现的是差额的正负问题,仅是货币表现的外在形式,它的本质是企业未来的获利能力。
When enterprises are merged, the price of mergence is lower than the value of the assets sometimes.Is this fact correctly named negative goodwill?The writer thinks it is false,because the relation between goodwill and negatioe goodwill is not like the relation between positive and negatioe number.The nature of the fact is the capacity of super profit in the future.
出处
《西安邮电学院学报》
2003年第3期93-95,共3页
Journal of Xi'an Institute of Posts and Telecommunications
