金融专业毕业论文.doc12

目    录
内容摘要                                                                              1
一、商誉的性质、构成因素和特性                                            1
（一）商誉的性质                                                            1
（二）商誉的构成因素                                                     2
（三）商誉的特性                                                            2
二、商誉的会计处理                                                                3
（一）自创商誉的会计处理                                                3
（二）购买商誉的会计处理                                                4
1．购买商誉的确认                                                       4
2．购买商誉的计量                                                       5
3．购买商誉的摊销                                                       6
二、负商誉                                                                            7
（一）对负商誉的存在问题的思考                                       7
（二）对负商誉性质的思考                                                9
（三）对负商誉会计处理问题的思考                                  10
参考资料    
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