EPISODE · Mar 22, 2026 · 9 MIN
中级会计实务 长期股权投资10 长投成本法逻辑
【本期主题】 拆解长期股权投资成本法的核心哲学——控制地位适用（黑匣子vs合并报表）、账面成本静态（磐石不动vs日常波动）、现金分红确认（落袋为安vs减值警报）、股票股利备查（披萨切块vs总量不变），深度解析"冷冻"账户背后的真实财务风险。【核心案例】 为什么子公司盈亏数亿，母公司账面长期股权投资始终冻结在初始成本？宣告发放现金股利即可确认收益，为何收到分红反而触发减值测试？股票股利股数翻倍为何"不做分录只做备查"？分红后长投账面大于享有净资产份额加商誉时，如何识破"空壳预警"？
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中级会计实务 长期股权投资10 长投成本法逻辑
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