EPISODE · May 30, 2026 · 16 MIN
中级会计实务 股份支付07 集团内股份支付会计定性
【本期主题】 拆解集团内股份支付的三角关系——结算企业与接受服务企业的角色错位、母公司发自己股票/发子公司股票/发现金的三种定性反转，以及个别报表与合并报表层面的视角切换。【核心案例】 母公司发自己股票激励子公司高管，母公司为何借记长期股权投资而非管理费用？母公司发上市子公司C的股票，为何从权益结算变现金结算、资本公积变应付职工薪酬？合并层面为何又转回权益结算？2024年判断题"借花献佛"陷阱为何是错误？
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中级会计实务 股份支付07 集团内股份支付会计定性
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