EPISODE · Apr 4, 2026 · 20 MIN
中级会计实务 长期股权投资23 被动稀释追溯法
【本期主题】 拆解被动稀释追溯调整的底层密码——成本法铁皮箱的冻结本质、权益法生命体的动态追踪、视同处置的切蛋糕逻辑、防重复计算的比例陷阱、时光机追溯的五步闭环，深度解析"控制权让渡"与"财富增值悖论"的资本运作骨架。【核心案例】 80%绝对控制被稀释至50%平起平坐，财富增加还是减少？800万成本如何经150万投资收益+50万损益调整+40万其他综合收益暴涨至1,040万？为何用50%而非80%比例追溯历史利润？设定受益计划与其他权益工具投资的其他综合收益为何死活不让进利润表？
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中级会计实务 长期股权投资23 被动稀释追溯法
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