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张雨绮复合的会计分录
2018-11-27 11:36:05
离婚不到两个月的张雨绮，最近传出和前夫袁巴元复合的消息，即使是从会计的角度来看，这一波操作还是看不懂......
谁也逃不过真香系列！“社会我绮姐，人美路子野”的张雨绮被传出和前夫袁巴元复合的消息，而就在刚刚，张雨绮正面回应复合传闻：
“一个单身女人是可以接受全世界单身男人的追求的，包括她的前夫”。
微博上很多网友对这波操作也真的是看不懂了，有网友称：这件事情告诉我们，男人不听话了就打，打完还会自己回来。小编也是经过大风大浪的人，什么大场面没有见过，但是......这真的没见过。
说到底毕竟是人家个人的感情选择，外人是很难插手的。
张雨绮自星女郎出道以来，她的感情生活一直备受瞩目，从吃瓜群众的了解来看，三段感情生活最为人所熟知。
今天，企业帮（www.qiyebang.co）从会计的角度来看一下霸气绮姐的感情之路。
第一阶段
张雨绮和汪小菲：
从应收账款到坏账
一个是“京城四少”之一，一个是当红女明星，汪小菲和张雨绮走到了一起，令无数人艳羡，两人的结合也相当的高调，以致于当时分手的时候轰动一时。而在和张雨绮分手之后，汪小菲和大S闪电订婚，当时有记者采访张雨绮，这一段也是十分高能：
张雨绮的这一段感情经历最终以分手告终，她和汪小菲的会计分录如下：
1、与汪小菲确定恋爱关系
借：长期股权投资
投资收益——股权投资差额摊销
股权投资差额
贷：股权投资差额
长期债权投资
2、与汪小菲产生矛盾
借：投资收益——计提长期投资减值准备
贷：长期投资减值准备
同时在备查薄里记录未确认的减值准备。
3、汪小菲想办法补救
借：长期债权投资
长期投资减值准备(在原计提范围内冲回)
贷：有关科目
投资收益——计提长期投资减值准备
4、和汪小菲吵架分手
借：营业外支出——计提的固定资产减值准备
贷：固定资产减值准备
点评：
谈恋爱要遵循会计的配比原则，合适的人比优秀的人更重要。最近，汪小菲和大S在综艺节目中圈粉无数，汪小菲曾坦言，从未见过像大S这样温柔的人，而张雨绮和汪小菲曾被爆料互抽耳光。无论外人怎么看，爱情如人饮水冷暖自知。他们因为爱情而结合，最终因为不合适而分道扬镳，从本应是应收账款到固定资产的转变，却硬生生变成了坏账。
爱情的长短就像折旧方式，长的叫平均年限法，短的叫加速折旧。
第二阶段
张雨绮和王全安：
从固定资产变为提前报废
张雨绮和导演王全安，因为电影《白鹿原》而结缘，一个有才，一个有貌，导演和女明星的结缘并不罕见，但是张雨绮的热搜体质也让吃瓜群众对她的这段婚姻倍感兴趣。以致于王全安被爆出出轨的消息之后，所有人都在看张雨绮会作何反应。
张雨绮的第一段婚姻，还是以王全安出轨离婚告终，他们的会计分录如下：
1、与王全安结婚
借：长期股权投资--王全安
无形资产—王全安的爱
银行存款/名车/名包等等
贷：固定资产——张雨绮
无形资产——张雨绮的爱
2、王全安爆出出轨丑闻
1）爱情没了
借：资产减值损失
贷：无形资产——王全安的爱情
2）声誉没了
借：资产减值损失
贷：无形资产——张雨绮的名誉
3）离婚OR不离婚
借：待处理财产损溢——王全安
贷：长期股权投资——王全安
3、与王全安协议离婚
1）人没了
借：固定资产——张雨绮
贷：待处理财产损溢——王全安
2）财产分割
借：银行存款/名车/名包等等
贷：投资收益
点评：
结婚就像固定资产，而离婚更像是提前报废。张雨绮在这段感情中，发现婚姻出现的大问题，快刀斩乱麻，远离渣男，及时止损，重获人生的意义。
如果夫妻一方出轨，那么双方感情就要大打折扣，爱情这个无形资产就不是摊销的问题了，而是必须计提减值准备。
如最终离异，就是减值为0了；如经双方努力，最终没有减值为0，但那个重圆的破镜始终是有缝隙的，不可能回到原来的模样，这就是计提的减值准备转不回去的原因。
第三阶段
张雨绮和袁巴元：
从提前报废到回转分录
今年9月底，张雨绮和袁巴元吵架离婚的消息在网上炒得沸沸扬扬，相较于离婚，和张雨绮之前的感情经历，他们的结合确实是相当低调了，但是他们生了一对龙凤胎，在外人看来，他们确实相当甜蜜。直到被爆出张雨绮打袁巴元和离婚的消息，不少人扒出袁巴元的财产问题，人们才惊觉，这可能是个爱情骗子。吃瓜群众大赞张雨绮敢爱敢恨，但是在离婚不到两个月的时间里，他们又复合了......
张雨绮在这一场纠葛的感情里，她的会计分录如下：
1、张雨绮和袁巴元二婚：
借：固定资产-张雨绮
应交税金-给丈母娘的钱
固定资产-房子
固定资产-车子
贷：应付账款-结婚用的钱
长期应付款-房奴、车奴
2、有了龙凤胎后：
生了女儿（小妹）
借：库存商品-小妹
贷：生产成本-张雨绮
生了儿子（小弟）
借：在建工程-小弟
贷：生产成本-张雨绮
3、选择离婚：
借：固定资产
贷：待处理财产损溢
4、声明复合：
借：长期待摊费用——固定资产改良支出
贷：相关科目
点评：
离婚是提前报废，而复合就是回转分录。离婚不到两个月，张雨绮和袁巴元之间就复合，这至少说明他们二人没有遵循会计的谨慎性原则，不抬高资产或收益，也不压低负债或费用。对于可能发生的损失和费用，应当加以合理估计。大家都是成年人了，在感情里还是谨慎一些好。
