EPISODE · May 8, 2026 · 14 MIN
初级会计实务 客观题陷阱08 长期股权投资全流程考点
【本期主题】 拆解长期股权投资的完整生命周期——初始计量（同一控制vs非同一控制vs普通投资）、后续计量（成本法vs权益法）、危机处理（减值不可逆）与分手清算（处置结转），深度解析"直升机父母"与"高冷老板"的两种相处模式。【核心案例】 为什么花2500万收购，账面只能记2400万？权益法下被投资方赚钱你跟着赚、分红反而要减？超额亏损把账面减到零后还能继续亏吗？出售时"幽灵大扫除"——其他综合收益和资本公积为何要统统转入投资收益？
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初级会计实务 客观题陷阱08 长期股权投资全流程考点
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