EPISODE · Apr 1, 2026 · 10 MIN
中级会计实务 长期股权投资20 成本法减资转金融资产核算
【本期主题】 拆解成本法转金融资产的"格式化重启"机制——磐石松动（1000万成本vs 80%控制）、真卖70%赚25万（875万成本vs 900万售价）、假卖10%赚5万（125万账面vs 130万公允）、假定交易理论（旧资产死亡vs新资产诞生），深度解析从绝对控制到无重大影响的脱胎换骨。【核心案例】 为什么成本法下乙公司赚200万、OCI涨100万，甲公司账面始终1000万纹丝不动？卖70%后剩10%为何必须"彻底扫地出门"转金融资产？未卖的10%股份130万公允vs 125万成本，5万差额为何"没现金流也要确认收益"？假定交易中税务局不收税、会计准则却逼确认，如何理解"实质课税vs信息透明"的分野？
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中级会计实务 长期股权投资20 成本法减资转金融资产核算
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