2026初级会计实务：分录/公式/考点速记磨耳朵
飞凡研习社【领高清PDF导图和视频，请关注公众号：飞凡研习社】。
【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 | 172 | Founded | 4 months ago |
|---|---|---|---|---|---|
| Language |  ZH-CN | Number of Listeners | Categories | CoursesEducationCareersBusiness |
Listen to this Podcast
Latest Episodes
【本期主题】 拆解应收账款减值管理的完整知识脉络——备抵法的谨慎性原则（提前买伞vs下雨打伞）、坏账转销的账面价值零变动奥秘（伞与坏账一体消耗）、死账复活的三部曲闭环（恢复债权、冲减损失、资金入账的信用痕迹保全）、期末调整的精准校准（多余准备金释放回利润）、报表列报的净额呈现（应收账款余额减坏账准备的体检报告）。【核心案例】 600万应收账面上为何预设30万损失？客户破产5万坏账转销，为何账面价值纹丝不动？已转销的10万坏账奇迹收回，为何不能直借记银行贷记减值损失？年底手握25万准备金只需20万... more
【本期主题】 拆解成本会计的完整知识脉络——费用性质的厘清与分类（直接成本vs间接成本的物理直觉）、定额成本法的"备菜区"倒挤逻辑（先定死在产品、剩余全给完工）、约当产量法的工序累计进度（烤蛋糕的面粉一次投入vs人工陆续投入）、多产品共用材料的定额消耗量比例分配（按饭量大小分混锅饭）。【核心案例】 490万总费用如何分给100件完工与50件半成品？面粉鸡蛋一次倒入后蛋糕烤一半，为何材料进度是100%而非50%？三道工序的接力长跑，第二道工序400件为何进度是65%而非7.5%？近6000万巨款如... more
【本期主题】 拆解收入确认的完整知识脉络——控制权转移的时点判定（交货即确认vs时段解锁）、单项履约义务的识别与交易价格分摊（捆绑销售的盲盒拆解法）、委托代销的风险底线坚守（发出商品vs库存商品的标签转换）、合同取得成本的增量成本资本化（标书费打水漂vs销售提成埋种子）、完工百分比的马拉松式收入解锁（成本投入比例解锁收入）。【核心案例】 120万合同含90万商品+60万安装，为何不能签约当天全确认？卖原材料10万为何不能混入主营业务收入？发货1000件给代理商，仓库清空为何收入为零？销售总监6万... more
【本期主题】 拆解所有者权益的完整知识脉络——内部转增的"换口袋"本质（资本公积转增实收资本的总额不变律）、引入新股东的"入场费"溢价机制（资本公积-资本溢价的蓄水池功能）、利润分配的"锁钱"艺术（盈余公积从活期到定期的内部划转）、回购注销的"权益缩水"反直觉逻辑（库存股作为备抵科目、溢价回购冲减资本公积）。【核心案例】 150万资本公积转增资本，为何公司没有变富一分一毫？新股东掏650万只认550万股本，100万"黄牛溢价"去了哪里？提取40万盈余公积为何留存收益总额纹丝不动？宣告分红120万... more
Key Facts
Similar Podcasts
People also subscribe to these shows.
Chart Rankings
How this podcast ranks in the Apple Podcasts, Spotify and YouTube charts.
Apple Podcasts | #35 | China/Education/Courses |
Apple Podcasts | #36 |  Taiwan/Education/Courses |
Apple Podcasts | #216 |  Hong Kong/Education/Courses |
Apple Podcasts | #245 |  South Korea/Education/Courses |
Audience Metrics
Listeners, social reach, demographics and more for this podcast.
| Listeners per Episode | Gender Skew | Location | |||
|---|---|---|---|---|---|
| Interests | Professions | Age Range | |||
| Household Income | Social Media Reach | ||||
Frequently Asked Questions About 2026初级会计实务：分录/公式/考点速记磨耳朵
Where can I find podcast stats for 2026初级会计实务：分录/公式/考点速记磨耳朵?
Rephonic provides a wide range of podcast stats for 2026初级会计实务：分录/公式/考点速记磨耳朵. We scanned the web and collated all of the information that we could find in our comprehensive podcast database. See how many people listen to 2026初级会计实务：分录/公式/考点速记磨耳朵 and access YouTube viewership numbers, download stats, audience demographics, chart rankings, ratings, reviews and more.
How many listeners does 2026初级会计实务：分录/公式/考点速记磨耳朵 get?
Rephonic provides a full set of podcast information for three million podcasts, including the number of listeners. View further listenership figures for 2026初级会计实务：分录/公式/考点速记磨耳朵, including podcast download numbers and subscriber numbers, so you can make better decisions about which podcasts to sponsor or be a guest on. You will need to upgrade your account to access this premium data.
What are the audience demographics for 2026初级会计实务：分录/公式/考点速记磨耳朵?
Rephonic provides comprehensive predictive audience data for 2026初级会计实务：分录/公式/考点速记磨耳朵, including gender skew, age, country, political leaning, income, professions, education level, and interests. You can access these listener demographics by upgrading your account.
How many subscribers and views does 2026初级会计实务：分录/公式/考点速记磨耳朵 have?
To see how many followers or subscribers 2026初级会计实务：分录/公式/考点速记磨耳朵 has on Spotify and other platforms such as Castbox and Podcast Addict, simply upgrade your account. You'll also find viewership figures for their YouTube channel if they have one.
Which podcasts are similar to 2026初级会计实务：分录/公式/考点速记磨耳朵?
These podcasts share a similar audience with 2026初级会计实务：分录/公式/考点速记磨耳朵:
1. 思文，败类
2. 2026初级经济法随身听 | 路上听考点到家做真题
3. 搞钱女孩
4. 声动早咖啡
5. 凹凸电波
How many episodes of 2026初级会计实务：分录/公式/考点速记磨耳朵 are there?
2026初级会计实务：分录/公式/考点速记磨耳朵 launched 4 months ago and published 172 episodes to date. You can find more information about this podcast including rankings, audience demographics and engagement in our podcast database.
How do I contact 2026初级会计实务：分录/公式/考点速记磨耳朵?
Our systems regularly scour the web to find email addresses and social media links for this podcast. We scanned the web and collated all of the contact information that we could find in our podcast database. But in the unlikely event that you can't find what you're looking for, our concierge service lets you request our research team to source better contacts for you.
Where can I see ratings and reviews for 2026初级会计实务：分录/公式/考点速记磨耳朵?
Rephonic pulls ratings and reviews for 2026初级会计实务：分录/公式/考点速记磨耳朵 from multiple sources, including Spotify, Apple Podcasts, Castbox, and Podcast Addict.
View all the reviews in one place instead of visiting each platform individually and use this information to decide if a show is worth pitching or not.
How do I access podcast episode transcripts for 2026初级会计实务：分录/公式/考点速记磨耳朵?
Rephonic provides full transcripts for episodes of 2026初级会计实务：分录/公式/考点速记磨耳朵. Search within each transcript for your keywords, whether they be topics, brands or people, and figure out if it's worth pitching as a guest or sponsor. You can even set-up alerts to get notified when your keywords are mentioned.