商誉核算相关问题的探讨 毕业论文.doc

商誉核算相关问题的探讨 【摘要】 商誉的会计问题一直是会计理论界的难题之一，但是他在社会中的地位却是越来越重要。本文首先阐述了商誉的产生、含义以及特点，从此方面对商誉进行分析。其次，分析了商誉的确认与计量的问题，因为在这个问题上自创商誉和外购商誉存在着不同的处理方法，所以在此从自创商誉与外购商誉两个方面进行说明。接下来对国内外在商誉的摊销问题上不同的认识进行对比，然后根据目前国内的形式对这个问题提出一些想法和建议。最后，负商誉的问题也是这些年商誉会计中存在的一个比较难以解决的问题，特别是在是否对其进行确认的问题上，仍然存在着一些分歧，但是我们仍然要有一些方法对其进行处理，所以对其提出几点建议。 【关键词】 商誉 自创商誉 外购商誉 商誉摊销 负商誉 On the Relevant problems of Accounting for Goodwill 【Abstract】 The question of Goodwill accountant always is accountant one of theorists difficult problems, but in societys status it is more and more important actually. This article first elaborated the goodwill production, the meaning as well as the characteristic, and I analysis the goodwill in this aspects. Next, has analyzed the question of the goodwill’s confirmation and the measurement, because the internally developed goodwill and purchased goodwill have the different processing method in these questions, therefore explained with two aspects what are purchased goodwill and internally developed goodwill. Meets domestic and foreign down to the different understanding carries on the contrast in the goodwill amortization question, and then proposes some ideas and the suggestion according to the present domestic form on this question. The problem finally, which the negative goodwill question also is which in these years goodwill accountant has a comparison solves with difficulty, specially in whether carries on the confirmation to it in the question, still has some differences, but we still must have some methods to carry on processing to it, therefore put forward several proposals to it. [Key words] Goodwill Developed goodwill Purchased goodwill Amortization of goodwill Negative Goodwill 目 录 1 1 商誉的含义及其特 1 1.1 商誉的产生及其含义 1 1.1.1商誉是一项资产 1 1.1.2商誉是无法具体辨认的资产 1 1.1.3商誉是能够使企业获得超额利润的一种资产 11.2 商誉的特点 2 1.2.1商誉是由企业或个人所创造的 .2.2商誉总是与特定主体相联系 .2.3商誉具有可转让性 .2.4商誉可以用货币计量 .2.5商誉没有法定有效期 3 2 商誉的确认与计量 2.1 商誉的确认 3 2.1.1 自创商誉的确认 3 2.1.2 外购