负商誉

负商誉问题是会计界刍议较大的问题。

Negative goodwill is a controversial problem in the accounting circles .

首先，本文针对负商誉的有关概念进行相关介绍。

First , we introduced the related concept of negative goodwill .

负商誉的定性、定量分析及会计处理方法

Qualitative and Quantitative Analyses and Accounting Methods of Negative Goodwill

产权交易中负商誉普遍存在的原因分析

Analysis of the Universally-Existing Negative Commercial Credit in the Transaction of Property Right

负商誉存在性研究是对负商誉认识的关键所在。

Existence of negative goodwill is the key to understanding the negative goodwill .

正、负商誉比较研究

Researches by Comparison of Positive and Negative Commercial Goodwill

但负商誉在企业并购中确实存在，本文围绕负商誉的性质、计量和确认问题进行了探讨。

The author discusses the nature , the measurement and the recognition of negative goodwill .

试论负商誉及其帐务处理

On Negative Goodwill and Accounting Process

关于负商誉本质的认识

Understanding the Essence of Negative Goodwill

浅谈负商誉

Talking of negative goodwill

对于被并企业来说，负商誉是被并企业支付给主并企业的一种价值补偿；

For the passively-merged enterprises , the negative goodwill is a sort of their value compensation for the actively-merging enterprises .

对于负商誉的确认和计量，分摊比例是一关键问题。

As to the realization and measuring of the negative goodwill , the confirmation of the amortization ratio is a critical problem .

负商誉问题是会计实践中的一个难点问题，在中国会计理论中常被边缘化。

The issue of the negative goodwill is a difficult problem of accountant in fact . It is verged in Chinese accountant theory .

负商誉是企业内部中不利、消极的因素共同作用而产生的影响，这一影响是负面的并在未来使一定经济利益流出企业。

Negative goodwill is the effect of the internal negative factors , and the negative effect must make outflow of economic benefits in the future .

然后对负商誉的性质进行深入分析，通过对各家观点的比较和评价，指出负商誉的性质是一种投资折价。

Then the author analyses the nature of negative goodwill , points out that the nature of negative goodwill is a kind of investment discount .

第三部分合并商誉的处理，本部分对合并商誉和负商誉的各自定义和会计处理方法进行了介绍和评论；

The third part is treatment of combination goodwill , it introduces , reviews the definition and accounting treatment method of combination goodwill and negative goodwill ;

本文在对商誉性质进行探讨及分析的基础上，提出了购并商誉的会计确认、计量及会计处理方法，同时对目前争论激烈的负商誉的性质提出了一定的看法。

By researching and analyzing of goodwill in its nature , this article put forward the accounting recognition , measurement and accounting treatment of purchased goodwill .

在企业并购中，新企业会计准则规定将负商誉直接一次性计入当期损益。

In the enterprise mergers and acquisitions , the negative goodwill will be directly included in the current profits and losses one-time , based on the new enterprise accounting standards .

由于负商誉不仅能为公司带来利润的增加，同时也会误导投资者，使其对上市公司经营情况产生错误的判断。

Due to the negative goodwill can not only bring the increase of the profit , but also to mislead investors , make investors do the wrong judgment about company management .

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 .

股权投资差额的本质是被投资单位净资产计价偏低（偏高），或存在商誉（负商誉），在计算股权投资差额时要考虑投资企业的投资是否会引起的被投资单位所有者权益的增加。

The essence of stock-option differences os over-valued ( low-valued ) to net assets of investee , or exists in positive good will ( negative goodwill ), as the differences of stock-option investment are calculated .

文章还就其它相关问题，如商誉的摊销，减值重估以及负商誉等进行了论述和探讨。

In this paper , there are also some other related topics being discussed and probed into , such as amortization of goodwill , depreciation of goodwill , revaluation of good will , and negative good will .

而对于主并企业来说，负商誉是主并企业在投资过程中的风险收益或购货折扣的一部分，或者是主并企业的股票溢价中的一部分。

On the contrary , for the actively-merging enterprises , the negative goodwill is part of " the risk income " or " purchase discount " in the course of their investment or part of their " stock overflow " .

第二章首先从负商誉的存在性入手，分别介绍了不赞成和赞成负商誉存在的各家观点，在此基础上分析负商誉存在的原因。

In the second chapter , the author first discusses the existence of negative goodwill , and then introduces two views that dose not approve and approves the existence of negative goodwill , analyses the reason that why negative goodwill does exist .