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 | 89 | Founded | 2 months ago |
|---|---|---|---|---|---|
| Language |  ZH-CN | Number of Listeners | Categories | CareersBusinessEducationCourses |
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Latest Episodes
【本期主题】 拆解权益法下被动稀释与内涵商誉结转的完整知识脉络——其他权益变动、资本性投入、股份支付、间接处置、内涵商誉按比例结转、减值测试优先，深度解析"话语权缩水时代价分摊"的精密机制。【核心案例】 持股20%被稀释到15%为何账面反而增加200万？2000万买20%股权对应1980万份额的20万内涵商誉如何按1/4比例注销5万？流血融资导致份额缩水时为何必须先做减值测试？12万减值优先冲减20万商誉后剩余8万如何重新计算稀释结转？
【本期主题】 拆解权益法下其他综合收益明细科目的完整知识脉络——镜像同步、处置结转、留存收益分流、超额亏损填坑，深度解析"原路返回"原则与极端亏损场景下的严谨账本修复机制。【核心案例】 被投资方其他综合收益增加300万投资方如何确认90万？设定受益计划净负债变动为何只能进留存收益不能进投资收益？长投账面归零后备查簿8000万亏损如何按"孰低法则"填坑？其他综合收益暴增600万为何优先修复440万净亏损而非360万其他综合收益下降？
【本期主题】 拆解长期股权投资权益法下初始投资成本的"比较大小"逻辑——投资成本大于公允价值份额（内含商誉不调整）vs投资成本小于公允价值份额（营业外收入+调增账面价值），深度解析交易费用资本化与发行费用权益化的差异化处理及税会差异。【核心案例】 花1,000万买入公允价值800万的资产份额，为何准则说"不用调账，你没亏"？花6,000万取得30%股权，目标公司净资产公允价值15,000万（份额4,500万）时按6,000万入账；净资产公允价值24,000万（份额7,200万）时为何调增至7,2... more
【本期主题】 拆解长期股权投资成本法核算的防御性逻辑——初始成本的"纯粹底座"原则（中介费用化）、持有期间的"见钱眼开"铁律（仅宣告分红确认收益）、特殊分红的"障眼法"识别、价值空洞的"减值警报"机制，深度解析成本法作为防利润操纵防火墙的精妙设计。【核心案例】 甲公司花8亿收购乙公司80%股权，另付600万审计评估费。为何初始成本仅8亿而非8.06亿？乙公司第一年赚6,000万，为何母公司个别报表确认投资收益为0？只有宣告分派1,000万现金股利时才确认800万收益。盈余公积转增股本为何不能确认... more
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讲的很不错，知识拆解的很详细，感谢分享
Apple Podcasts5XptoxsChina2 months ago
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Apple Podcasts | #14 | China/Education/Courses |
Apple Podcasts | #29 |  Singapore/Education/Courses |
Apple Podcasts | #47 |  Taiwan/Education/Courses |
Apple Podcasts | #55 |  Hong Kong/Education/Courses |
Apple Podcasts | #125 | 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 2 months ago and published 89 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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