合并商誉 meaning in English
consolidated goodwill
consolidation goodwill
Examples
- Again on the problem of accounting for purchased goodwill of enterprises
再谈企业合并商誉的会计问题 - In view of the " consolidation difference " occurred on the consolidated statement , analyzes the difference of interest investment , consolidation difference and goodwill in detail
针对合并会计报表中“合并价差”的列示，详细分析了股权投资差额、合并价差、合并商誉的实质构成及其三者的关系。 - As regard to the core of purchase method - goodwill , this thesis reveals the evolution , current prevalence and future tendency of the theory and regulations of goodwill through detailed comparative study on the theory and regulations of american , england and iasc
对于购买法的核心问题合并商誉，通过国际比较揭示合并商誉的理论现状和国际上较流行的实务处理规定。 - The thesis contains five parts , the first part is foreword , it chiefly has researched the cause and form of business combination , the production , development and features of combined financial statement ; the second part is accounting business combination accounting treatment methods , it chiefly has researched purchase method and pooling of interests method ; the third part is treatment of combination goodwill , it introduces , reviews the definition and accounting treatment method of combination goodwill and negative goodwill ; the fourth part is consulting combined financial statement theory , it has researched combination scope , combination theories , three combination theories are respectively introduced and evaluated , and shortcoming of combined financial statement ; the fifth part is researching combined financial statement in china , it provide a piece of advice for building chinese combined financial statement standard
本文共分为五部分，第一部分为概述，主要研究了企业合并的原因和形式、合并会计报表是怎样产生和发展的、合并会计报表的特点；第二部分为企业合并会计处理方法，主要研究了购买法和权益结合法。先叙述了两者的各自定义和主要特点以及权益结合法适用的条件，然后对两者进行了比较和评价；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；第四部分为合并会计报表理论探讨，对合并范围、合并理论进行了研究，分别介绍了三种合并理论，并对它们进行了比较、评价与选择，最后研究了合并会计报表的局限性；第五部分为我国合并会计报表的研究，对我国合并会计报表准则的建立提出了一些原则性的意见。