EPISODE · May 4, 2026 · 23 MIN
中级会计实务 金融资产和金融负债17 不入利润表的权益投资
【本期主题】 拆解其他权益工具投资的隔离区机制——人为指定不可撤销、公允价值波动封印、买卖盈亏终身禁入利润表、留存收益闭环。【核心案例】 股灾血亏千万，利润表为何毫发无损？1016万买股票跌到980万卖出，21万真亏为何绕过利润表直接侵蚀留存收益？CFO急做高利润，为何绝不能将暴涨股票指定为其他权益工具投资？【关键词】 其他权益工具投资、隔离区、人为指定、不可撤销、其他综合收益、防弹衣、留存收益、盈余公积、未分配利润、利润操纵防火墙、终极心理战
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中级会计实务 金融资产和金融负债17 不入利润表的权益投资
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