EPISODE · Apr 20, 2026 · 15 MIN
注册会计师综合一 长投和合营安排10 挤掉权益法虚胖利润
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解权益法下投资收益确认的完整知识脉络——公允价值滤镜对净利润的调整、存货与固定资产评估增值的折旧摊销差异，深度解析潜在表决权与可累积优先股在利润分配中的"障眼法"陷阱。【核心案例】 为什么被投资方账面净利润1500万，投资方只能确认1275万（调减存货增值160万+固定资产多提折旧25万+无形资产多摊销40万）？设备公允价值1200万账面800万，为何每年要多扣25万折旧？潜在表决权在评估重大影响时考虑、在分利润时不考虑的"双标"逻辑是什么？
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注册会计师综合一 长投和合营安排10 挤掉权益法虚胖利润
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