EPISODE · May 3, 2026 · 20 MIN
中级会计实务 金融资产和金融负债16 其他债权投资全流程分录
【本期主题】 拆解其他债权投资完整生命周期的会计分录——买入拆分明细、持有双轨并行、减值不碰资产、出售蓄水池清零。【核心案例】 1100万溢价买入，利息调整如何逐年摊销？市值1150万但摊余成本1083万，67万差额如何分录？债务人破产减值，为何贷记其他综合收益而非债权投资？980万出售时，40万蓄存水如何倾泻进利润？
Embed this episode
Ready to play
中级会计实务 金融资产和金融负债16 其他债权投资全流程分录
0:00
20:03
1×
No transcript for this episode yet
Similar Episodes
No similar episodes found.
Similar Podcasts
No similar podcasts found.
Frequently Asked Questions
How long is this episode of 2026中级会计通关锦囊 | 陪你上下班的拿证课?
This episode is 20 minutes long.
When was this 2026中级会计通关锦囊 | 陪你上下班的拿证课 episode published?
This episode was published on May 3, 2026.
Can I download this 2026中级会计通关锦囊 | 陪你上下班的拿证课 episode?
Yes. Use the download control on the episode player to save the publisher-provided media file.
URL copied to clipboard!