EPISODE · Apr 6, 2026 · 15 MIN
中级会计实务 长期股权投资25 共同经营五步法与内部交易
【本期主题】 拆解共同经营会计处理的底层密码——五步确认法的精准切分、单独持有与共同持有的资产界定、未实现内部损益的抵消艺术、减值损失的全额确认例外、只出钱无控制权角色的分类逻辑，深度解析"AA制聚餐"与"战略投资"的财务本质差异。【核心案例】 8,000万写字楼各50%出资，CFO能否把整栋楼放名下申请贷款？A公司100万买C项目60万存货，20万利润为何必须憋回去？存货跌价50万损失为何必须全额暴露？10%纯出钱角色c何时按共同经营、何时按金融资产处理？合作方破产连带责任如何打破账面平衡？
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中级会计实务 长期股权投资25 共同经营五步法与内部交易
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