商誉是怎样形成的?它是否属于无形资产?

1、商誉本身作价入账了，但按税法规定不能产生税前扣除因素，所以计税基础为0。
2、这句话，你输入的不完整。CPA2011教材374页上有，意思是：一项交易发生时既不影响会计利润，也不影响应纳税所得额，如果确认了递延所得税负债，就会影响历史原则的执行，因为计税基础是不变的，只有增加资产的账面价值或降低负债的账面价值，才能产生递延所得税负债，这样就把初始确认的成本改变了，违背了历史成本原则。这个问题对于资产也是一样的，也不确认为递延所得税资产。看一下375页下面的例19-19，就明白了。

下列说法中,正确的是（ C ）
C.企业当期所得税和递延所得税不一定作为所得税费用或收益计入当期损益.

B

The business enterprise accountancy's standard,the property reduces value preparation,reducing value evidence,calculating mode,reputation,property set,Mr.grants value,in the future cash discharge,reduce value to lose,surplus management,bad property,increase earnings falsely

Enterprise's shop is the main carriers of the goodwill in the enterprise intangible assets,is that the enterprise CIS plans and a very important link in brand strategy,attention that it should be enough.A successful enterprise shop should help consumers and the public to discern enterprises quickly,the number of words should be short not long,make consumers easy to remember; Can please goal consumers,not only apt to be accepted by the consuming groups of the goal in content,it should be suitable for reading too to read.This is very similar with the requirement for the trade mark,in fact,the trade marks and enterprise's shops of a lot of famous companies in the world are the same.For instance IBM,Microsoft,Coca Cola,etc..
Our country usually adopts Chinese Pin Yin briefly while translating enterprise's shop into English at present.Replace Great Britain and translate several advantages in Chinese Pin Yin:First,simple and easy to do,so is apt popular; Second,Chinese Pin Yin is more favorable to the uniqueness of guaranteeing enterprise's proper name than translating in Great Britain; Third,may conflict with a certain taboo of countries of consuming groups after translate into the meaningful English word blindly,cause bad consequence,adopt meaningless Chinese Pin Yin may prevent these kind of phenomenon from effectively for foreigner.But drawback too very obvious,pure Chinese Pin Yin association,want,get up,get please foreign purpose of consumer,really difficult.
This thesis is translated and analyzed and summed up to existing Chinese enterprise name Great Britain,summarize existing Chinese enterprise name characteristic and law that Great Britain translate,expect whom Great Britain translate unified standardizing,blowing arrive certain reference meaning to Chinese enterprise name.

The negative goodwill is accountant in the theory always is thequestion which is very difficult to solve,the researchers whetherregardless of is in the negative goodwill objective existence,itsnature or deals with and so on in the issue in accountant all has themany kinds of viewpoints.This article analyzes several kinds throughthe summary to have the representative view and its the processingway,talks about own viewpoint.
Key word:Negative goodwill The enterprise and buys Accountant processes

多项选择题：下列关于商誉的说法,正确的有（）.
A商誉是企业长期积累起来的价值
B商誉不是一项单独的、能产生收益的无形资产
C商誉使用权可以依法交易
D商誉不能离开企业而单独存在
选ABD
商誉不能交易,其余均正确

1.Credit 2.Goodwill 3.Flow rate of 4.Income Tax 5.Currencies 6.Cash rate of 7.Books
8.Income profits 9.Inventory 10.The value of 11.Investment recovery period is 12.Measure 13.The financial statements 14.Depreciation
15.Fixed assets 16.Payables
差不多啊!这样不可以吗?那只有查字典写了!

Created Reputation
outsourcing reputation
Inner comfirm
Outer disclosure (or display)