26飞凡CPA：综合一｜会计·审计·税法实战融合精
飞凡研习社欢迎来到《飞凡研习社》2026版CPA综合阶段卷一专栏。
当你站在这里，意味着你已经跨越了专业阶段的重重关隘。但在《综合一》，规则变了。这里没有四选一的侥幸，只有动辄数千字的复杂背景资料。你不再只是会计师或审计师，你是一个需要同时平衡账务处理、审计程序与税务合规的“项目负责人”。
本专辑特色：
三位一体： 打破科目壁垒。我们将长期股权投资、企业合并、合并报表、所得税、审计风险评估等高频考点，深度整合进同一个案例维度。
案例导向： 拒绝死记硬背。我会带你分析案例中的每一段文字，识别其中的“财务槽点”、“审计盲点”和“税务雷点”。
职业判断： 针对综合阶段最难拿分的“职业能力”要求，教你如何像资深财会专家一样组织语言，精准踩中答题要点。
适合谁听：
已通过专业阶段，正在备战CPA综合阶段的考生；
希望打通会计、审计、税法知识体系，提升实务能力的高级财务人；
追求高效复习，希望在通勤路上掌握大案... more
| Publishes | Daily | Episodes | 126 | Founded | 3 months ago |
|---|---|---|---|---|---|
| Language |  ZH-CN | Number of Listeners | Categories | EducationCoursesSelf-Improvement |
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Latest Episodes
【本期主题】还原企业绝境求生的四大重组工具箱——以资抵债、债转股、修改条款、组合方式，深度解析不同资产抵债的利润表结构差异、明股实债的防火墙机制，以及组合重组的强制清偿顺序。【核心案例】奶牛抵债与牛奶抵债为何利润表科目截然不同？强制回购条款如何让法律上的股东变回会计上的债主？本金不少仅展期三年为何触发重组损益？现金10%+房产20%+股权30%+展期40%的组合拳如何按流动性层层剥皮？未来数据资产抵债的公允价值难题？
【本期主题】锁定债务重组的准入门槛——金融工具属性的债权债务边界划定，深度解析权益性交易的"反兴奋剂"检测机制，以及混合交易中市场行为与股东输血的精准切割术。【核心案例】合同负债为何被踢出重组范围？租赁负债为何又能入围？甲公司豁免乙公司2000万为何全额进资本公积？破产边缘所有债权人免50%、大股东额外多免10%，如何外科手术式拆分？子公司拿1500万资产抵1000万母公司债务，反向输血如何看穿？
【本期主题】拆解债务重组准则的核心判定逻辑——从"让步观"到"重组观"的本质转变，深度解析权益性交易的识别陷阱、修改条款的现值损益计算，以及会计"一锅端"与税法"两步走"的财税博弈。【核心案例】为什么银行提高违约贷款利率仍是债务重组？母公司豁免子公司债务为何不能确认收益？三年后强制回购的"债转股"为何是明股实债？债务展期三年为何账面瞬间缩水1400万？以资抵债时会计400万收益 vs 税法400万应税所得的致命差异？
【本期主题】 拆解租赁准则的完整知识脉络——认定三原则（已识别资产+无替换权、全部经济利益、主导使用权）、承租人计量（四维初始成本+摊余成本后续+四大重新计量场景）、出租人双轨（融资租赁金融家vs经营租赁包租公）、特殊交易（转租权力切片、生产商销售穿透、售后租回控制权检验），深度解析"实质重于形式"准则穿透力与数字经济时代控制权界定的新挑战。【核心案例】 每月3万租商务车因实质性替换权沦为服务合同的负债消失术？5年合同+1年半价续租按6年计负债的人性化穿透？二房东转租9年为何必须终止确认使用权资... more
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Apple Podcasts | #63 | China/Education/Courses |
Apple Podcasts | #186 |  Taiwan/Education/Courses |
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26飞凡CPA：综合一｜会计·审计·税法实战融合精 launched 3 months ago and published 126 episodes to date. You can find more information about this podcast including rankings, audience demographics and engagement in our podcast database.
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