商誉在西方财务会计中归属于无形资产,并有一套计价与摊销的会计核算方法。其理由不外乎企业从事某项生产历史悠久、积累了丰富的经验或由于采纳了先进技术而使生产经营效率有很大幅度的提高,从而形成了无形价值。这种无形价值可表现为企业的获利能力,如 A、B 两家企业拥有的资金和经营的业务大体上都相同,其经营成果分别如下。 Goodwill is attributed to intangible assets in Western financial accounting and has a set of accounting and amortization methods. The reasons for this are nothing more than the fact that companies have a long history of production, have accumulated rich experience, or have greatly improved their production and operation efficiency due to the adoption of advanced technologies, thus forming intangible values. This intangible value can be expressed as the profitability of the enterprise. For example, the capital owned by the two companies, A and B, and their business operations are generally the same. Their operating results are as follows.