注册会计师会计长期股权投资05 同控长投合并差额为何不计损益

【本期主题】拆解同一控制下控股合并差额的处理规则——差额冲减资本公积的底线原则、资本公积不足时的瀑布式扣减顺序（盈余公积→未分配利润）、权益性交易不确认损益的防造假机制，深度解析"一家人不说两家话"的内部资源调配逻辑。【核心案例】为什么用账面价值10800万的土地使用权+3000万现金换得初始成本4800万的长期股权投资，9000万差额只能冲减资本公积而非确认资产处置损失？若资本公积只有1亿、差额5亿，不足部分如何按法定顺序层层击穿？发行股票面值总额1000万、初始成本5000万，4000万差额为何仍进资本公积？

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注册会计师会计长期股权投资05 同控长投合并差额为何不计损益

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