2026初级会计实务：分录/公式/考点速记磨耳朵
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【2026报名季特供：实务难点，一听就懂！】
报完名了却不敢翻《会计实务》？借贷分录总写反？资产计价算不明白？
飞老师把《初级会计实务》全书进行了“知识脱水”。我们不照本宣科，只针对2026年新大纲，把最头疼的资产、负债、财务报表等章节，拆解成你听得懂、记得住的随身听课程。
【为什么选择这个专辑？】 赋能，结构清晰： 每一集都是一个独立考点，逻辑严密，听完即掌握。 场景化教学： 用买菜、购物、开公司的例子讲分录，你会发现会计逻辑其实很简单。 考前抢分神器： 专为在职考生设计，适合反复磨耳朵，形成肌肉记忆。
【特别说明】 本节目旨在辅助备考，通过深度解析帮助理解，非教材朗读。
订阅专辑，让实务不再成为你拿证的拦路虎！2026，我们一起通关！
| Publishes | Daily | Episodes | 102 | Founded | 2 months ago |
|---|---|---|---|---|---|
| Language |  ZH-CN | Number of Listeners | Categories | EducationCoursesBusinessCareers |
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Latest Episodes
【本期主题】 建立"穿透实质"的财务报告分析框架——资产负债表（挤干水分：存货剔除工程物资、应收扣除坏账、明细账重分类）、利润表（区分日常与非日常：营业收入vs营业外收入、研发费用单独列示）、现金流量表（三大活动精准切割：经营/投资/筹资、形态转换不产生现金流、血统决定归属）、所有者权益变动表（总量vs结构、内部结转vs外部力量）、附注（会计政策/估计变更的探照灯功能）。揭示"利润是面子、现金流是里子"的终极评判标准，以及"左手到右手"（现金等价物/内部结转）与"真金白银进出"的本质差异。【核心... more
【本期主题】 掌握所有者权益变动表的"财务测谎仪"功能——总量变动与结构变动的双重信息展示。深度解析"上年年末余额→会计政策变更/前期差错更正→本年年初余额→本年增减变动→本年年末余额"的完整链条。揭示"综合收益总额"（净利润+其他综合收益）、"所有者投入资本"、"利润分配"、"盈余公积转增资本"等项目的透明化披露价值。建立"内部结转不影响总额"（提取盈余公积、资本公积转增资本、盈余公积弥补亏损）与"外部力量改变总额"（综合收益、投入资本、现金分红）的精准区分。【核心案例】 A公司（产品大卖赚1... more
【本期主题】 破解筹资活动的"资本结构"密码——现金流入（吸收投资收到的现金、取得借款收到的现金）与流出（偿还债务支付的现金、分配股利利润或偿付利息支付的现金、支付其他与筹资活动有关的现金）的净额列报规则。揭示"券商佣金净额列示vs审计律师费单独列示"的物理隔离逻辑、"利息支出属于筹资活动"的资本结构独立性原则、"具有融资性质的分期付款购买固定资产"的实质重于形式判断（期限长度+隐含溢价=利息）。【核心案例】 发行股票筹集1000万、券商佣金50万，为何"吸收投资收到的现金"是950万而非100... more
【本期主题】 透视投资活动的"战略眼光"功能——现金流入（收回投资收到的现金、取得投资收益收到的现金、处置固定资产无形资产和其他长期资产收回的现金净额）与流出（购建固定资产无形资产和其他长期资产支付的现金、投资支付的现金、支付其他与投资活动有关的现金）的精准切割。揭示"本金vs收益分离"的风险评估价值、"账面价值vs净额列报"的现金至上原则、"已宣告但尚未领取的现金股利"的垫款隔离机制、"处置资产净额为负"的边界跨越规则。【核心案例】 债券到期收回105万（本金100万+利息5万）为何必须分离为... more
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How this podcast ranks in the Apple Podcasts, Spotify and YouTube charts.
Apple Podcasts | #8 | China/Education/Courses |
Apple Podcasts | #70 |  Taiwan/Education/Courses |
Apple Podcasts | #80 |  Hong Kong/Education/Courses |
Apple Podcasts | #97 | China/Education |
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Listeners, social reach, demographics and more for this podcast.
| Listeners per Episode | Gender Skew | Location | |||
|---|---|---|---|---|---|
| Interests | Professions | Age Range | |||
| Household Income | Social Media Reach | ||||
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