EPISODE · Jun 3, 2026 · 22 MIN
注册会计师 会计 长期股权投资13 八亿买公司为何记零收益
【本期主题】 拆解长期股权投资成本法核算的防御性逻辑——初始成本的"纯粹底座"原则（中介费用化）、持有期间的"见钱眼开"铁律（仅宣告分红确认收益）、特殊分红的"障眼法"识别、价值空洞的"减值警报"机制，深度解析成本法作为防利润操纵防火墙的精妙设计。【核心案例】 甲公司花8亿收购乙公司80%股权，另付600万审计评估费。为何初始成本仅8亿而非8.06亿？乙公司第一年赚6,000万，为何母公司个别报表确认投资收益为0？只有宣告分派1,000万现金股利时才确认800万收益。盈余公积转增股本为何不能确认收益？子公司用留存收益分红导致净资产从1亿缩水至8,000万，为何必须计提减值准备？借债分红是"真金蛋"还是"债务炸弹"？
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注册会计师 会计 长期股权投资13 八亿买公司为何记零收益
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