成本法 溢价收购会计分录

成本法溢价收购会计分录
Accounting for Goodwill under the Cost Method of Excess Purchase Price.
English Answer:
Under the cost method of accounting for goodwill, an excess purchase price (the difference between the purchase price of an asset and its fair value) is allocated to the individual tangible and intangible assets acquired, resulting in an increase in their carrying values. This method assumes that the value of the acquired assets is equal to their cost.
The accounting entries under the cost method for goodwill allocation are as follows:
1. Record the purchase of the asset:
Debit: Asset Account (e.g., Property, Plant, and
Equipment)。

Credit: Cash or Accounts Payable.
2. Allocate the excess purchase price to the acquired assets:
Debit: Asset Account (e.g., Inventory, Supplies)。

Credit: Goodwill.
3. If the excess purchase price exceeds the fair value of the acquired assets:
Debit: Goodwill.
Credit: Loss on Acquisition.
Chinese Answer:
成本法溢价收购会计分录。

成本法溢价收购会计是指将溢价部分（即资产购买价格与其公
允价值之间的差额）分配到各个取得的具体有形资产和无形资产上，从而增加其账面价值。

这种方法假设所收购资产的价值等于其成本。

成本法溢价收购分录如下：
1. 记录资产的收购：
借，资产科目（例如，固定资产）。

贷，现金或应付账款。

2. 将溢价部分分配到取得的资产上：
借，资产科目（例如，存货、用品）。

贷，商誉。

3. 如果溢价部分超过取得资产的公允价值：
借，商誉。

贷，收购损失。