1、 毕 业 设 计 (论 文) 专专 业业 会会 计计 学学 班班 级级 学生姓名学生姓名 学学 号号 课课 题题 商誉核算相关问题的探讨商誉核算相关问题的探讨 指导教师指导教师 2012 2012 年年 06 06 月月 06 06 日日 商誉核算相关问题的探讨商誉核算相关问题的探讨 【摘要摘要】 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
2、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 【A Abstractbstract】 The question of Goodwill accountant always is accountant
3、 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 goodwills confirm
4、ation 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 un
5、derstanding 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 compari
6、son 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. K Keyey wordswords Goodwill Developed goodwill Purchased goodwill Amortizatio
