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商誉是企业资产的重要组成部分,它能够增加企业产品的市场占有份额、增强企业的竞争能力和盈利能力。但我们在会计核算中对自创商誉采取不确认、不计量的方法,也不在会计报表中进行反映,这显然不符合会计核算的客观性原则、权责发生制原则、一贯性原则等。我们应该认识到这些缺陷,并在实际工作中加强对商誉的核算和反映。
Goodwill is an important part of an enterprise’s assets. It can increase the market share of an enterprise’s products and enhance its competitiveness and profitability. However, we do not confirm or measure the self-made goodwill in the accounting and do not reflect it in the accounting statements. This obviously does not accord with the objectivity of accounting, accrual principle and consistency principle. We should recognize these shortcomings and strengthen the accounting and reflection of goodwill in our practical work.