外购商誉

外购商誉会计处理的改进

On the Purchased Goodwill Accounting Treatment

外购商誉的系统观

The Systems Perspective on Purchased Goodwill

由于我们一般所指的商誉，均指外购商誉。

Generally speaking , commonly used goodwill is referred to as bought out goodwill .

商誉的不确定特征使企业外购商誉的会计处理出现了很大分歧。

There are so many arguments about accounting treatment of goodwill because of its uncertainty .

外购商誉的计量

The Measurement of Purchase Goodwill

现行会计确认外购商誉而不确认自创商誉有缺陷。

It is defective for actual accounting to recognize only out-purchased good will , but not self-created goodwill .

本文认为应将自创商誉确认入帐，并将外购商誉作为企业自创商誉的增加值进行核算；

Goodwill raised in combination should be measured as the addition to goodwill created by the enterprise itself .

第六章：资源基础竞争优势观对商誉会计实践的启示。本章首先研究了外购商誉与自创商誉之间的关系，而后简要论述了外购商誉的后续会计处理问题。

The chapter also analyzes the differences and relationships between " resource-based competitive advantage view " and other views about internally generated goodwill .

这两个问题的研究都建立在这样一个前提之下，即商誉分为自创商誉与外购商誉，自创商誉不予确认，确认并进行会计计量的是外购商誉。

Both the researches for goodwill are based on one premise : there are two kinds of goodwill , internally generated goodwill and purchased goodwill .

传统会计理论认为，只有在企业合并中取得的外购商誉才能在会计中加以确认，而自创商誉在任何情况下都不得确认。

According to the traditional accounting theory , only purchased goodwill created in business combination could be recognized as accounting information system rather than internally generated goodwill .

针对外购商誉形成的这一特点，在目前关于外购商誉的几种观点中，总计价账户论是比较恰当的。

In view of this feature in the formation of purchased goodwill , the master valuation account approach is comparatively appropriate among the current viewpoints on purchased goodwill .

商誉可以分为自创商誉和外购商誉，而在会计处理上自创商誉一般是不能资本化入帐的。

Goodwill can be divided into self-established goodwill and purchased goodwill , and also it is widely accepted that self-established goodwill can not be entried as an asset .

论文旨在论述关于外购商誉的含义、确认、计量和摊销等会计问题

The theme of this article is to dissertate some accounting issues as the meaning , affirmation , computation and amortization of outsourcing commercial credit . Discussion on Outsourcing Accounting

对于任何一个会计主体，如果没有实施并购行为，它只可能拥有自创商誉，只有在实施并购行为时，才可能产生外购商誉或负商誉。

For any accounting entity , it possesses only internally generated goodwill if it does not engage in business acquisition , and it possesses externally purchased goodwill or negative goodwill only in business acquisition .

企业合并带来了一系列的会计问题，如购买成本的确认、外购商誉的计量和摊销、合并的会计方法、合并的理念等。

Business combinations have caused a series of problems to financial accounting , such as how to recognize the purchase cost , how to measure goodwill , and how to choose accounting methods and theories .

然而企业间的外购商誉并不是一夜之间形成的，这表明随着经济的发展，企业的自创商誉也随之迅速的增加，尤其是高科技产业的自创商誉增加得更加迅速。

However , as says that Rome was not built in a day . this means that Internally Generated Goodwill is increasing sharply with the boom of economy , and this is extremely so in high-tech industries .

由于并购时，被并购企业是作为一个有机整体进行买卖的，因此，并购企业支付的价格往往会大于被并购企业可辨认净资产的公允价值，形成外购商誉。

As the acquired is traded as an organic whole in mergers and acquisitions , the price the acquirer pays is often greater than the fair price of the identifiable net assets of the acquired , thus forming purchased goodwill .

商誉问题，一直是会计理论界关注的焦点。一般会计理论认为，商誉分为两部分：自创商誉和合并商誉（又称外购商誉）。

The issue of goodwill , always is the focus of the accounting theory , common accounting theory believed that the goodwill divides into two parts : the internally generated goodwill and the combination goodwill ( also called purchased goodwill ) .

在理论和实务领域里，商誉与外购商誉的混淆表述使得商誉的概念已经被偷换为外购商誉，然而，外购商誉的后续计量方式无论是按期摊销、长期挂账还是减损测试，始终不能自圆其说。

Among the theoretic field and practice field , the mixed expression of " goodwill " and " purchased goodwill " has made a fraud exchange of the conceptions . However , after identification , no matter what accounting method used for measurement afterwards , none can justify itself .

无论是外购还是自创，商誉的价值都产生于企业内部。

Whatever it is out-purchased or self-created , the value of goodwill always comes from the inner of enterprises .