【摘要】 近年来,整个物流行业的规模都在以成倍的速度增长,企业间的兼并和收购发生的愈发频繁,由此产生的商誉数额不断增长,关于商誉会计核算中的问题开始日益凸显,亟待解决。文中以物流上市公司商誉为切入点,基于我国物流上市公司商誉现状,从多个角度对其会计核算进行探讨研究,分析目前存在的显要问题,并针对性地提出相关建议。更多还原

【Abstract】 In recent years,the scale of the whole logistics industry is growing at a double rate,and mergers and acquisitions between enterprises are more and more frequent. The amount of goodwill generated by mergers and acquisitions is increasing,and the problems in goodwill accounting are gradually highlighted,which need to be solved urgently. Based on the current situation of goodwill of listed logistics enterprises in China,this paper discusses and studies their accounting from various perspectives,analyses the existing problems,and puts forward relevant suggestions.更多还原