EPISODE · Apr 2, 2026 · 12 MIN
中级会计实务 长期股权投资21 同一控制分步合并账务
【本期主题】 拆解同一控制下分步合并的底层密码——认祖归宗的账面价值铁律、金融资产转成本法的资本公积冲减顺序、权益法转成本法的日记本封存机制、其他综合收益的原地冷冻原则，深度解析"左手倒右手"与"真实市场交易"的本质分野。【核心案例】 为什么亲兄弟明算账的596万代价，老爸只认516万？80万差额如何按资本公积→盈余公积→未分配利润的顺序放血？6,700万股票发行差额为何全部塞进资本公积？100万其他综合收益为何在合并日必须强制冷冻？大集团如何通过无休止内部合并无限制造利润？
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中级会计实务 长期股权投资21 同一控制分步合并账务
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