外购商 meaning in English
outsourcer
Examples
- Generally speaking , commonly used goodwill is referred to as bought out goodwill
由于我们一般所指的商誉，均指外购商誉。 - 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
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。 - The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets . as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill , while for goodwill - purchased , it may be reference only , we should adopted un - direct approach to recognize . the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method . ,
2商誉的确认、再确认与计量： u ）对我国而言，以控股合并方式下形成的外购商誉在合并报表中的处理应遵循国际惯例，取消合并价差项目； （ 2 ）从资产的确认标准以及会计原则等多个角度来看，确认自创商誉非常必要； （ ）商誉在初始确认后，应对购买商誉进行摊销的同时，并进行商誉的减损评价，使减损评价起到“修正”摊销的作用： （ 4 ）直接计量法与间接计量法是计量商誉的两种方法，现阶段只能是计量的科学性让位于计量的难易程度，采用间接法计量商誉； （ 5 ）随着近年来自创商誉入账的呼声日益高涨，若要将自创商誉入账，显然只能采用直接计量法计量其价值，而对外购商誉，可以先以直接计量法的计算结果作为重要参考，然后再用间接计量法计算的结果对商誉登记入账。 - And then , the formation , the different forms in accounting circles and the composition of bought out good will are discussed and analyzed . the concept of good will related to current accounting theory and principles , as well as its relationship and differences from the operational contents in practical accounting , is pointed out . furthermore , the paper analyses the existing problems for the confirmed good will in practical accounting
进而，对于外购商誉，从其形成到会计理论界对其不同的表现以及其组成部分都作了比较详细的讨论和分析，并指出了现行会计理论和准则里的购买商誉概念，与实务中进行购买商誉会计处理的业务内容之间的联系和区别，文中还进一步就会计实务中已经确认的商誉其中所存在的问题进行了分析。