EPISODE · Aug 6, 2026 · 11 MIN
注册会计师综合一 债务重组06 债务人以资抵债的会计处理
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】掌握债务人视角的"抵偿观"极简美学——金融资产差额进投资收益、非金融资产打包进其他收益，以及处置组中商誉不可遗漏的致命细节。 【核心案例】拿股票抵债时其他综合收益如何转投资收益 vs 留存收益？存货抵债为何严禁确认主营业务收入？机器+存货+股票的混合大礼包为何不再区分处置损益与重组损益？连负债带资产整个分公司割让，商誉漏算会导致利润虚高多少？几十亿其他收益扭亏为盈是造血能力还是回光返照？
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注册会计师综合一 债务重组06 债务人以资抵债的会计处理
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