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wai gou shang yu shi zhi de jing ji xue fen xi
Author(s): 
Pages: 7-8
Year: Issue:  29
Journal: Finance and Accounting Monthly

Keyword:  外购商誉实质利润;
Abstract: 外购商誉是企业在购买“企业”这一特定商品过程中所产生的。本文从商品价格的市场决定因素角度来探讨外购商誉的实质,试图为商誉的会计核算找出合理的依据。
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