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 | 104 | Founded | 3 months ago |
|---|---|---|---|---|---|
| Language |  ZH-CN | Number of Listeners | Categories | CoursesEducationCareersBusiness |
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本期主题】 拆解资产减值迹象的内外双重雷达系统——外部市场信号（市价暴跌/技术颠覆/宏观环境巨变/利率上升折现逻辑/市值倒挂）与内部经营信号（物理损坏/闲置停用/绩效低于预期），深度解析"春江水暖鸭先知"与"生锈脚手架"的财务预警本质。【核心案例】 为什么颠覆性3D打印技术导致机床二手价跳水是减值红灯？市场利率上升时折现率分母变大如何压缩资产现值？水电站上游生态恶化导致来水枯竭的内部绩效崩盘如何触发减值？四种情景实战演练（利率下降/现金支出减少/市值倒挂/提前处置）中哪些才是真正的红灯？
【本期主题】 拆解资产减值测试的完整边界逻辑——8大类长期经营资产的减值管辖范围（长期股权投资/成本模式投资性房地产/固定资产/生产性生物资产/无形资产/商誉/探明矿区权益/使用权资产）、历史成本计量的非流动性经营本质、另有家规的排除资产（存货/金融资产/公允价值模式投资性房地产），深度解析可收回金额这台"财务核磁共振"的适用边界。【核心案例】 为什么奶牛（生产性生物资产）需要做减值测试而肉猪（消耗性生物资产）不需要？公允价值模式写字楼与成本模式写字楼为何一个免测一个必测？尚未达到可使用状态的自... more
【本期主题】 拆解长期股权投资与合营安排的完整知识脉络——关系界定（控制/共同控制/重大影响）、初始计量（同一控制账面价值/非同一控制公允价值）、后续计量（成本法/权益法）、方法转换（金融资产↔权益法↔成本法），深度解析实质重于形式原则在历年综合题中的出题套路与解题框架。【核心案例】 8%股份+派驻董事→重大影响（实质重于形式，不看持股比例）；同一控制合并按账面价值入账（防集团内部"左口袋右口袋"虚构利润），中介费一律进管理费用（不产生增值的"门票"）；权益法净利润双重过滤（公允价值调整+未实现... more
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讲的很不错，知识拆解的很详细，感谢分享
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Apple Podcasts | #45 |  United Kingdom/Education/Courses |
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Apple Podcasts | #14 | China/Education/Courses |
Apple Podcasts | #56 |  Poland/Education/Courses |
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Apple Podcasts | #129 | China/Education |
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飞凡26CPA：会计篇｜从零基础到进阶的通关指南 launched 3 months ago and published 104 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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