EPISODE · Mar 21, 2026 · 10 MIN
中级会计实务 长期股权投资09 非合并长投公允入账
【本期主题】 拆解非企业合并形成长期股权投资的公平市场交易原则——实物出资（厂房公允增值vs资产处置损益）、现金购买（价款分离vs应收股利）、发行股票（溢价冲减vs留存收益割肉），深度解析"亲兄弟明算账"的公允价值铁律。【核心案例】 为什么乙公司用账面200万、公允400万厂房换取丁公司40%股权，必须确认200万资产处置损益？宣告但未发放现金股利为何必须从成本中剔除？100万股每股10元发行中，8万券商费用如何"羊毛出在羊身上"？零溢价发行时巨额费用如何"直接割肉"？
Embed this episode
Ready to play
中级会计实务 长期股权投资09 非合并长投公允入账
0:00
10:57
1×
No transcript for this episode yet
Similar Episodes
No similar episodes found.
Similar Podcasts
No similar podcasts found.
Frequently Asked Questions
How long is this episode of 2026中级会计通关锦囊 | 陪你上下班的拿证课?
This episode is 10 minutes long.
When was this 2026中级会计通关锦囊 | 陪你上下班的拿证课 episode published?
This episode was published on March 21, 2026.
Can I download this 2026中级会计通关锦囊 | 陪你上下班的拿证课 episode?
Yes. Use the download control on the episode player to save the publisher-provided media file.
URL copied to clipboard!