EPISODE · Apr 29, 2026 · 16 MIN
中级会计实务 金融资产和金融负债12 债权投资到期的三个篮子
【本期主题】 拆解债权投资到期时的清算逻辑——现实篮子、历史篮子、纠偏篮子的完美闭环、减值准备的最终审判。【核心案例】 900万折价买入1000万债券，5年后完美收回，利息调整为何神秘消失？债务人破产只收回800万，15万残余利息调整如何强行归零？信用减值损失的差额纠偏机制？
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中级会计实务 金融资产和金融负债12 债权投资到期的三个篮子
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