The theory of total value accounts is called the theory of surplus value, and the core is squeeze. It believes that the value of the goodwill is the difference between the total value of the various discriminable assets from the overall value of the firm. From the viewpoint of surplus value, it is only by accounting measurement method to oppress the difference of corresponding accounts without considering external factors. Therefore, the measurement of the brace is subjective and arbitrary, and there is a defect in the total price accounting theory, usually because the measurement error and the subjective operation occur, and it affects the value of the final convulsion.<BR>
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