中级会计实务金融资产和金融负债13 债权投资提前收本

【本期主题】拆解债权投资提前收本的特殊处理——现金流重排、旧利率死守、时间红利确认、利润表波动冲击。【核心案例】债务人突然提前还一半本金，财务总监为何满头大汗？市场利率已变，为何仍用两年前5.16%的旧尺子？提前收回50万为何凭空多出1.02万利润？

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中级会计实务金融资产和金融负债13 债权投资提前收本

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