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注册会计师综合一 长投和合营安排11 逆流交易合并抵销底层逻辑 episode artwork

EPISODE · Apr 21, 2026 · 15 MIN

注册会计师综合一 长投和合营安排11 逆流交易合并抵销底层逻辑

from 26飞凡CPA：综合一｜会计·审计·税法实战融合精

【核心案例】 为什么甲公司持股20%，乙公司（联营企业）成本1800万商品作价2400万卖给甲，年底未售出时甲公司必须调减投资收益120万？个别报表已调减，合并报表为何还要"借长期股权投资、贷存货"的二次调整？第二年商品卖给第三方时120万利润如何"解冻"？资产减值损失为何绝对不许抵消？

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注册会计师综合一 长投和合营安排11 逆流交易合并抵销底层逻辑

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