EPISODE · Jun 14, 2026 · 11 MIN
注册会计师综合一 财务报告及合并报表16 识破合并报表的会计幻觉
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解合并报表特殊交易中"其他特殊交易"的跨准则联动——借款费用资本化（穿透实收资本外衣）、投资性房地产打回固定资产（自用本质还原）、金融工具权益突变负债（明股实债卸妆），深度解析集团视角与个别报表结果不一致时的终极调整法则。 【核心案例】 母公司借钱注资子公司建大楼，合并报表为何必须利息资本化？子公司大厦租给集团内兄弟企业，合并报表为何必须降为固定资产并补提折旧？子公司发行永续债个别报表列权益，合并报表为何少数股东权益必须突变为金融负债？内部天价租金的虚高利润如何挤水分？递延所得税连锁反应？
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注册会计师综合一 财务报告及合并报表16 识破合并报表的会计幻觉
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