一、负商誉的概念及性质 一般认为,商誉是企业在产品质量、经营管理、资金信誉、地理位置,以及职工素质和工作效率等诸方面处于较优越的地位,享有较高的声誉,从而具有获得高于一般盈利水平的能力。在企业合并的购买合并中,购受企业为取得被购企业的这种超额盈利能力,所付出的一揽子购买价格超过其净资产的公允价值以上的差额,便被确认为商誉入帐,并逐期摊销。目前,这种对商誉的帐务处理方法已 First, the concept and nature of negative goodwill Generally believed that goodwill is the enterprise in the product quality, management, financial reputation, geographical location, and the quality of staff and work efficiency and other aspects in a superior position, enjoy a high reputation, Thus has the ability to obtain higher than the average profitability. In a business combination of mergers, the purchased business obtains the excess profitability of the purchased business and the difference between the purchase price paid over the fair value of its net assets is recognized as goodwill. Amortization period. At present, this method of accounting for goodwill has been