EPISODE · May 30, 2026 · 23 MIN
注册会计师 会计 长期股权投资02 判定长投确认时点
【本期主题】 拆解长期股权投资确认时点的完整判定框架——内部决议通过、外部审批获批、财产权转移手续、价款大部分支付且有计划支付剩余、实际控制财务经营政策，深度解析"实质重于形式"原则在并购确认中的五大黄金法则。【核心案例】 为什么钱已付、人已进驻，财务上公司还不属于你？合同约定利润从7月31日起归属，为何购买日只能是9月30日？敌意收购中原管理层拒交公章，控制权转移是否成立？故意拖延接管以规避亏损并表的反向操作审计师如何应对？
Embed this episode
NOW PLAYING
注册会计师 会计 长期股权投资02 判定长投确认时点
0:00
23:19
1×
No transcript for this episode yet
Similar Episodes
No similar episodes found.
Similar Podcasts
No similar podcasts found.
Frequently Asked Questions
How long is this episode of 飞凡26CPA：会计篇｜从零基础到进阶的通关指南?
This episode is 23 minutes long.
When was this 飞凡26CPA：会计篇｜从零基础到进阶的通关指南 episode published?
This episode was published on May 30, 2026.
Can I download this 飞凡26CPA：会计篇｜从零基础到进阶的通关指南 episode?
Yes. Use the download control on the episode player to save the publisher-provided media file.
URL copied to clipboard!