注册会计师会计资产减值06 现金流别画大饼

【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？20%病死/60%正常/20%暴产的奶牛期望现金流量法如何计算？

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注册会计师会计资产减值06 现金流别画大饼

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