EPISODE · May 21, 2026 · 13 MIN
注册会计师综合一 财务报告及合并报表14 股权稀释仍控制
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解因其他股东增资导致母公司股权稀释但仍控制的会计处理——个别报表"装死"的成本法逻辑、合并报表新旧份额差额计算，以及资本公积的防利润操纵机制。 【核心案例】 80%→60%仍控制，个别报表为何按兵不动？子公司净资产1,000万→6,000万（外部增资5,000万），老股东60%份额从800万→3,600万，差额2,800万为何不调投资收益？权益性交易：股东间财富重新分配，只调资本公积；折价增资差额为负，同样不调利润，依次冲减资本公积→盈余公积→未分配利润；80%→20%控制权丧失，剩余20%如何重新计量？被动稀释与主动处置的本质差异
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注册会计师综合一 财务报告及合并报表14 股权稀释仍控制
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