EPISODE · Jul 7, 2026 · 12 MIN
中级会计实务 非货币性资产交换03 非货币性资产交换25%判定红线
【本期主题】 精准掌握补价比例的分水岭——25%生死线的计算逻辑、收钱方与付钱方的分母差异、增值税剥离原则，以及无公允价值时的账面价值退守机制。【核心案例】 用100万固定资产换60万商标权并收40万现金，比例40%出局；用55万长投加5万补价换60万专利权，比例8.33%合格；公允价值100万资产换设备收25万补价，为何等于25%依然不算？账面价值320万资产收20万补价，6.25%如何通过？
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中级会计实务 非货币性资产交换03 非货币性资产交换25%判定红线
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