EPISODE · Mar 24, 2026 · 14 MIN
中级会计实务 长期股权投资12 权益法投资损益核算与调整
【本期主题】 拆解权益法下投资损益核算的三重调整——公允口径卸妆（折旧摊销差额vs真实盈利）、超额亏损四部曲（股权→债权→预计负债→备查簿）、内部交易抵消（顺逆销未实现vs真实减值例外），深度解析"穿透式视角"下的价值成长与风险防御。【核心案例】 为什么被投资方账面净利润600万，投资方按公允折旧调整后只剩590万？长期股权投资冲减至0后，长期应收款如何被"海水倒灌"淹没？成本300万存货售价400万未对外出售时，100万利润为何必须"无情剔除"？资产真实减值1000万为何"绝对不予抵消"？
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中级会计实务 长期股权投资12 权益法投资损益核算与调整
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