注册会计师综合一长投和合营安排14 权益法内部交易损益抵销

【本期主题】拆解合营方向合营企业投出非货币性资产的完整知识脉络——个别报表"笼统抵消"与合并报表"损益还原"的差异、未实现利润与资产减值损失的本质区别，深度解析第二年资产出售给第三方时利润的"满血复活"机制。【核心案例】为什么10万设备作价15万投给合营企业，个别报表直接调减投资收益2.5万，合并报表却要"借营业收入7.5万、贷营业成本5万、贷投资收益2.5万"？亏本甩卖时资产减值损失为何必须全额确认？第二年设备卖给外部客户时之前抵消的利润如何加回？

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注册会计师综合一长投和合营安排14 权益法内部交易损益抵销

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