EPISODE · Mar 17, 2026 · 11 MIN
中级会计实务 长期股权投资05 中介费与发行费
【本期主题】 拆解同一控制下企业合并费用的完整知识脉络——中介费用（摩擦成本vs当期损益）、股票发行费用（权益性交易vs冲减溢价）、债券发行费用（债务成本vs利息调整），深度解析费用归属背后的经济实质与报表影响。【核心案例】 为什么M公司增发200万股支付20万券商佣金与12万审计费走向截然不同？溢价不足时为何必须"割肉"留存收益？土地使用权转让9%增值税与专利技术0%税率的隐性成本差异？同一控制与非同一控制下费用处理为何"万能钥匙"通用？
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中级会计实务 长期股权投资05 中介费与发行费
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