EPISODE · Apr 19, 2026 · 19 MIN
中级会计实务 金融资产和金融负债02 金融资产分类的双重门槛
【本期主题】 拆解金融资产分类的完整知识脉络——合同现金流量特征（SPPI测试）、业务模式（收息vs交易）、双重门槛的碰撞逻辑，深度解析以摊余成本计量、以公允价值计量且其变动计入其他综合收益、以公允价值计量且其变动计入当期损益的三分类体系。 【核心案例】 为什么折价90万买入面值100万的债券，本金却是90万？为什么既收利息又随时准备出售的"双轨制"要放进蓄水池？为什么战略参股锂矿企业可以"人为指定"豁免利润表波动？
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中级会计实务 金融资产和金融负债02 金融资产分类的双重门槛
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