EPISODE · Jun 7, 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合并报表处理——80%→70%的权益性交易本质、个别报表投资收益vs合并报表资本公积的科目撕裂、剥离替换两步法、权益法追溯还原真实身价，深度解析"卖10%赚5000万为何合并利润表确认为0"的数学之美。 【核心案例】 个别报表确认1166.75万投资收益，合并报表为何必须为0？售价5000万减去权益法真实身价4467.25万，532.75万差额为何只能进资本公积？处置部分留存收益150.5万、当期收益291.5万、OCI32万、资本公积160万如何反向冲销？验算：1166.75-532.75-442-192=0的完美闭环？
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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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