EPISODE · Jun 7, 2026 · 16 MIN
注册会计师 会计 长期股权投资20 为何抄底利润无法入账
【本期主题】 拆解持股比例增加仍用权益法核算的完整知识脉络——新增投资成本、净资产公允价值份额、综合考虑原则、商誉对冲机制，深度解析"会计记忆"如何跨周期锁定真实溢价。【核心案例】 2023年5000万买20%股权溢价1000万，2026年2400万买10%股权折价600万，为何综合后仍不确认营业外收入？新溢价免检vs新折价警惕的六场景矩阵如何秒杀考题？第一次捡漏100万第二次又捡漏80万，综合180万负商誉应调整多少营业外收入？
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注册会计师 会计 长期股权投资20 为何抄底利润无法入账
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