why
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Negative, alcohol is actually worse for you than it's calories indicate. Drinking alcohol metabolizes into acetate, which remains present in your body for 1-3 days, depending on how much you drink. The presence of acetate causes your body to metabolize the acetate first instead of oxidizing lipids or breaking down carbohydrates. Effectively, drinking alcohol prevents your breakdown of fat, and encourages storage of recently eaten carbohydrates instead of using them for energy.
This is a pretty common misconception.
Alcohol is metabolized into acetic acid -- the same acid that makes vinegar acidic. It contains energy and thus contains calories but vinegar serving sizes and strengths are so low that vinegar is often labeled as 0 calories.
Impairment of fat metabolism from alcohol is a bit of a misnomer since it implies that some type of toxic or adverse reaction is created from the alcohol. This really isn't true. The calories contributed hinder fat metabolism because alcohol is a more ready source of energy than fat itself and the body requires no lipolysis for energy. The same process occurs with carbohydrate metabolism; the carbohydrates are a more ready source of energy and thus lipolysis will not occur.
Alcohol does not contribute to carbohydrates undergoing de novo lipogenesis because de novo lipogenesis from carbohydrates is very rare outside of odd circumstances (massive caloric intake, high fructose intake, et al.) I don't think alcohol increases this function at all or encourages de novo lipogenesis in any way. If anything I'd think alcohol would further impair de novo lipogenesis since it occurs in the liver which is disrupted by alcohol metabolism.
This is why the calorie is the most important part of diet.
Alcohol doesn't cause an increase in body temperature through its metabolism I don't think. It's decently thermogenic (around the same thermogenesis as protein) but the difference is pretty negligible.