汉译英,急~~

来源:百度知道 编辑:UC知道 时间:2024/05/18 16:46:08
摘要:商誉及商誉会计自19世纪末以来,一直是会计理论与实务中最具争议的论题之一。本文首先对商誉会计的发展过程进行文献回顾,例举了关于商誉会计有代表性的观点。然后综合了前人的观点综述了商誉的概念性质及国内国外对合并商誉的处理办法。在2006年出台的《企业会计准则 》中,对商誉的定义以及会计处理做出了明确规定。对商誉的进一步确认必将促进商誉会计的发展。但是就目前实际情况而言除了对商誉概念已经形成了几种有代表性的观点之外,在商誉会计核算的诸多方面,特别是自创商誉的确认与计量,仍然存在着广泛的争议。现在的通用办法是只确认合并商誉而不确认自创商誉。到底该不该确认自创商誉?商誉该不该摊销?目前还存在比较大的争议,各种学说也层出不穷。我个人认为自创商誉的确认有它的必要性而且应该摊销。

Goodwill and goodwill accounting since the end of the 19th century, has been accounting theory and practice of the most controversial topic one. Goodwill is the first of the development process of accounting for Review of the Literature, cited for goodwill accounting typical views. Then consolidated the previous views on the goodwill nature and the concept of merging domestic and foreign goodwill approach. In 2006 introduced the "Accounting Standards for Business Enterprises", the definition of goodwill and accounting made clear. Goodwill to further confirm the goodwill accounting will promote development. But on the current situation in addition to the concept of goodwill has formed several typical views, goodwill accounting in many aspects, especially the creation of goodwill Recognition and Measurement, there is still widespread controversy. The only definitive way to confirm the merger is not recognized Inventing Goodwill Goodwill. In the end the creation of goodwill s