EPISODE · May 15, 2026 · 16 MIN
注册会计师综合一 财务报告及合并报表08 购买少数股权不产生新商誉
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 死磕母公司购买子公司少数股东权益的权益性交易本质——"80%→100%"过程中的个别报表与合并报表撕裂感、持续计算净资产份额的动态基准，以及差额资本化的防虚增机制。 【核心案例】 从80%追加到100%，为何个别报表算投资收益、合并报表算资本公积？支付对价-持续计算可辨认净资产份额×新增比例=差额，差额为何绝对不能进商誉？面包店净资产从100万滚到120万，买20%该按24万还是按原始100万算？资本公积→盈余公积→未分配利润的强制冲减顺序；A公司两步收购B公司：1月同一控制80%（账面12,000万）+12月买20%（账面12,500万），外行会计如何两步都算商誉？同一控制下8,400万差额为何冲减资本公积？购买少数股权1,500万差额为何同样冲减资本公积？
Embed this episode
Ready to play
注册会计师综合一 财务报告及合并报表08 购买少数股权不产生新商誉
0:00
16:26
1×
No transcript for this episode yet
Similar Episodes
No similar episodes found.
Similar Podcasts
新标准日本语初级讲座
日语教师一枚。在这里主讲中日交流新标准日本语课程。从初级上册讲起，逐渐深入。只要坚持听课，勤奋练习，一定能够学会。要对自己有信心噢。各位，我们一起加油！
U Rising
University of Utah
At the University of Utah, we have a saying: Imagine, then do. On U Rising, you’ll hear stories from our faculty, staff and students that bring those words to life. We'll share inspiring, innovative and impactful initiatives that are benefitting our community and the world. U Rising is hosted by Chris Nelson and Julie Kiefer. Chris, who has more than 26 years of experience in higher education and academic health care, is the chief university relations officer and secretary to the university. He has served six university presidents and dozens of senior leaders in health care and higher education, creating and executing strategies to help health care and higher education organizations advance their brand and philanthropic goals. He has bachelor of science degrees in political science and broadcast journalism and a master of public administration, all from the University of Utah. Julie is the associate director of science communications at University of Uta
Frequently Asked Questions
How long is this episode of 26飞凡CPA：综合一｜会计·审计·税法实战融合精?
This episode is 16 minutes long.
When was this 26飞凡CPA：综合一｜会计·审计·税法实战融合精 episode published?
This episode was published on May 15, 2026.
Can I download this 26飞凡CPA：综合一｜会计·审计·税法实战融合精 episode?
Yes. Use the download control on the episode player to save the publisher-provided media file.
URL copied to clipboard!