[1]凌楠.对“ 购买商誉” 问题的探讨[J].常州大学学报(社会科学版),2003,4(04):31-32.
　Ling Lan.A Discussion of “Purchase of Business Reputation”[J].Journal of Changzhou University(Social Science Edition),2003,4(04):31-32.
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对“ 购买商誉” 问题的探讨()
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常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:
第4卷
期数:
2003年04期
页码:
31-32
栏目:
出版日期:
2003-12-25

文章信息/Info

Title:
A Discussion of “Purchase of Business Reputation”
作者:
凌楠
江苏工业学院计财处, 江苏常州2 1 3 0 1 6
Author(s):
Ling Lan
Finance Department,Jiangsu Polytechnic University,Changzhou 213016,China
关键词:
购并企业;  商誉;  购买商誉;  无形资产
Keywords:
Purchase of business reputation; estimation of the altered reputation; merger of business enterprise
分类号:
F 2 3 4 . 4
文献标志码:
A
摘要:
企业将超过被购并企业的净资产部分认作是被购并企业的商誉, 且将这部分商誉作为企业的无形资产人账, 称为“ 购买商 誉” 。本文通过分析认为“ 购买商誉” 根本不是商誉, “ 购买商誉 ” 的概念存在着重大的理论缺陷, 它会引起严重的误导, 建议取 消这一概念, 采用直接计量购并企业主体商誉的变动。
Abstract:
The part that exceeds the net assets of the merged enterprise is recognized as a business reputation of the merged enterprise and entered as an item of invisible assets in ledger,and this is called”purchase of business reputation”.However,the concept”purchase of business reputation”is theoretically inadequate and may cause serious misunderstanding.The auther suggests the estimation of the altered reputation of the merged enterprise be used instead of the term of “purchase of business reputation”.

参考文献/References:

[1]E.5. 亨德里克森.会计理论(第五版) [M 」. 委尔行译,F A S B 论财务会计概念[C 」. 北京: 中国财政经济出版社,19 9 2.
[2]汤云为, 钱逢胜.会计理论[M]. 上海:L 海财经大学出版社, 19 9 7 , 1 4 5一16 8

备注/Memo

备注/Memo:
作者简介: 凌楠( 1 9 7 2 一) , 女, 江苏兴化人, 助理会计师, 主要从事会计学的研究。
更新日期/Last Update: 2003-12-25