飞凡26CPA：会计篇｜从零基础到进阶的通关指南
飞凡研习社欢迎来到《飞凡研习社》CPA会计专栏。
作为CPA考试的“天下第一考”，《会计》不仅是考生的入门关，更是审计、财管、税法的灵魂。很多人在长达800页的教材面前望而却步，但在“飞凡”，我们主张：一切会计处理，背后都有其商业实质。
本专辑特色：
考点分集： 严格遵循最新大纲，从存货、固定资产到金融工具、合并报表，每一个难点都为你拆解成听得懂的微课。
实质重于形式： 拒绝生搬硬套公式。我会带你穿透分录，看懂每一笔会计处理背后的经济业务逻辑。
高效提分路径： 针对长期股权投资、所得税、合并报表等“拦路虎”，总结避坑指南与实战技巧，助你建立全局观。
适合谁听：
面对厚重教材、被复杂分录困扰的CPA考生；
希望系统提升财务思维、读懂商业本质的审计与金融从业者；
追求利用碎片时间实现专业跨越的学习者。
加入飞凡研习社，让我们一起夯实地基，决战CPA之巅。
| Publishes | Daily | Episodes | 107 | Founded | 3 months ago |
|---|---|---|---|---|---|
| Language |  ZH-CN | Number of Listeners | Categories | CoursesEducationCareersBusiness |
Listen to this Podcast
Latest Episodes
【本期主题】 拆解未来现金流量预计的严苛边界——预测期限制（5年上限/稳定递减增长率）、三笔账逻辑（销售流入/必要流出/处置净额）、当前状况铁律（未承诺重组/未来改良排除）、筹资与所得税剔除、内部转移价格调整、传统法与期望现金流量法，深度解析准则如何防止管理层"画大饼"粉饰报表。【核心案例】 20年寿命设备为何预测期只能5年？明年铁定升级全自动挤奶设备翻倍收益为何不能算入？日常修理vs大修升级的费用界限如何划分？重组计划从"咖啡闲聊"到"董事会公告"的认定标准？内部友情价转移利润如何调整为市场价... more
【本期主题】 拆解公允价值减处置费用净额的精确计算逻辑——有序交易假设（排除清算交易/破甩卖）、市场参与者视角（剥离企业特殊窘境）、处置费用的增量成本原则（死磕"增量"二字）、财务费用与所得税的严格排除，深度解析"资产与企业"主体分离的财务哲学。【核心案例】 100万设备跳楼价50万紧急出售为何不能作为公允价值？法务部月薪、厂内司机工资为何不算处置费用？专门外聘律师、外租卡车为何算增量成本？贷款利息与出售所得税为何必须从处置费用中剔除？卖房时房贷利息与个人所得税能否算处置费用？
【本期主题】 拆解资产可收回金额的孰高博弈机制——公允价值减处置费用净额（脱手价格）与未来现金流量现值（使用价值）的双轨比较、三种合法偷懒特例（一项超标直接通关/持有待售意图/无法可靠估计公允价值），深度解析"理性经济人"假设在极端市场波动中的定力与智慧。【核心案例】 账面10万卡车二手净额7.5万vs未来现值9万，可收回金额为何取9万？股价暴跌破净后CFO为何有底气不计提减值？长期股权投资市值暴跌后能否直接用市值作为可收回金额？定制芯片光刻机组件无活跃市场时为何只能走现值一条路？
【本期主题】 拆解资产减值测试时机的精密规则——一般原则"无迹象不测试"的成本效益逻辑、三类强制年检VIP（商誉/使用寿命不确定无形资产/尚未达到可使用状态无形资产）、两种合法豁免情形（安全垫足够/对特定迹象不敏感），深度解析准则制定者的"理性经济人"思维与防粉饰机制。【核心案例】 为什么商誉和使用寿命不确定的无形资产必须每年强制测试？长期股权投资为何不在强制年检名单？安全垫4000万（现值5000万vs账面1000万）时轻微负面迹象能否豁免测试？美元折现率12%与人民币10%的跨国资产如何体现... more
Key Facts
Similar Podcasts
People also subscribe to these shows.
Reviews
- 不错的
讲的很不错，知识拆解的很详细，感谢分享
Apple Podcasts5XptoxsChina3 months ago
Chart Rankings
How this podcast ranks in the Apple Podcasts, Spotify and YouTube charts.
Apple Podcasts | #107 |  United Kingdom/Education/Courses |
Apple Podcasts | #11 | China/Education/Courses |
Apple Podcasts | #16 |  Hong Kong/Education/Courses |
Apple Podcasts | #68 |  Poland/Education/Courses |
Apple Podcasts | #85 |  Singapore/Education/Courses |
Apple Podcasts | #101 | China/Education |
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 飞凡26CPA：会计篇｜从零基础到进阶的通关指南
Where can I find podcast stats for 飞凡26CPA：会计篇｜从零基础到进阶的通关指南?
Rephonic provides a wide range of podcast stats for 飞凡26CPA：会计篇｜从零基础到进阶的通关指南. 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 飞凡26CPA：会计篇｜从零基础到进阶的通关指南 and access YouTube viewership numbers, download stats, audience demographics, chart rankings, ratings, reviews and more.
How many listeners does 飞凡26CPA：会计篇｜从零基础到进阶的通关指南 get?
Rephonic provides a full set of podcast information for three million podcasts, including the number of listeners. View further listenership figures for 飞凡26CPA：会计篇｜从零基础到进阶的通关指南, 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 飞凡26CPA：会计篇｜从零基础到进阶的通关指南?
Rephonic provides comprehensive predictive audience data for 飞凡26CPA：会计篇｜从零基础到进阶的通关指南, 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 飞凡26CPA：会计篇｜从零基础到进阶的通关指南 have?
To see how many followers or subscribers 飞凡26CPA：会计篇｜从零基础到进阶的通关指南 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 飞凡26CPA：会计篇｜从零基础到进阶的通关指南?
These podcasts share a similar audience with 飞凡26CPA：会计篇｜从零基础到进阶的通关指南:
1. 搞钱女孩
2. 来都来了 | 听了再走
3. 凹凸电波
4. 你，静不下来
5. 声动早咖啡
How many episodes of 飞凡26CPA：会计篇｜从零基础到进阶的通关指南 are there?
飞凡26CPA：会计篇｜从零基础到进阶的通关指南 launched 3 months ago and published 107 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 飞凡26CPA：会计篇｜从零基础到进阶的通关指南?
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 飞凡26CPA：会计篇｜从零基础到进阶的通关指南?
Rephonic pulls ratings and reviews for 飞凡26CPA：会计篇｜从零基础到进阶的通关指南 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 飞凡26CPA：会计篇｜从零基础到进阶的通关指南?
Rephonic provides full transcripts for episodes of 飞凡26CPA：会计篇｜从零基础到进阶的通关指南. 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.