EPISODE · Aug 8, 2026 · 24 MIN
注册会计师综合一 债务重组小结 2026债务重组财税博弈
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】串联债务重组的完整知识脉络——从准则定义重构到债权人受让资产、债务人抵偿处理，最终落地会计"一锅端"与税法"两步走"的跨界综合博弈。 【核心案例】IPO后拿股票抵供应商1000万为何算重组？合同资产/负债/预计负债为何被踢出范围？大股东全额豁免vs市场债权人只免50%如何切分？2026年新规：无活跃市场报价的金融资产估值差额必须递延？存货抵债严禁确认主营收入，一脚踢进其他收益如何堵住营收粉饰后门？1200万债务拿成本800万存货抵，会计收益270万 vs 税法视同销售200万+重组收益70万的5年递延红线？
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注册会计师综合一 债务重组小结 2026债务重组财税博弈
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