EPISODE · May 16, 2026 · 17 MIN
注册会计师综合一 财务报告及合并报表09 不丧失控制权股权处置逻辑
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解不丧失控制权下部分处置股权的"股东间权益性交易"本质——个别报表投资收益与合并报表资本公积的鸿沟、权益法追溯还原与"剥离+替换"两步法，以及验算归零的精妙闭环。 【核心案例】 卖10%股权净赚几千万，审计师为何说一分不能进利润表？"80%→70%"控制权未变，为何只是筹码交换而非对外交易？个别报表成本法确认投资收益vs合并报表权益性交易调资本公积；"剥离+替换"考场捷径：第一步挤掉投资收益调资本公积，第二步补作权益法调整；A公司30,666万买80%，卖10%（实际12.5%）得5,000万，权益法账面4,467.25万，个别报表收益1,166.75万如何经两步调整后归零？剩余70%常规权益法调整为何不能丢？
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注册会计师综合一 财务报告及合并报表09 不丧失控制权股权处置逻辑
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