注册会计师综合一财务报告及合并报表01 财务报表列报审计陷阱

【本期主题】穿透财务报表列报的精美摆盘——持续经营假设的12个月生死线、重要性原则对"烂苹果"的精准剥离、总额列报原则对资产重复计算的严防死守，以及流动/非流动负债划分、现金等价物界定的审计陷阱。【核心案例】为何利润亮眼的企业第二天突然破产？管理层如何将几千万负债藏进"其他应收款"垃圾桶？1,000万应收与1,000万应付私自轧差如何让资产回报率从5%虚增至10%？3年期借款12月决定提前偿还为何仍属非流动负债？资产负债表日后签订展期协议为何不能穿越修改报表？违约后获得宽限期为何能"逆天改命"？7月买入6个月期债券，年底仅剩十几天到期，为何绝不能列为现金等价物？

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注册会计师综合一财务报告及合并报表01 财务报表列报审计陷阱

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U Rising University of Utah At the University of Utah, we have a saying: Imagine, then do. On U Rising, you’ll hear stories from our faculty, staff and students that bring those words to life. We'll share inspiring, innovative and impactful initiatives that are benefitting our community and the world. U Rising is hosted by Chris Nelson and Julie Kiefer.Chris, who has more than 26 years of experience in higher education and academic health care, is the chief university relations officer and secretary to the university. He has served six university presidents and dozens of senior leaders in health care and higher education, creating and executing strategies to help health care and higher education organizations advance their brand and philanthropic goals. He has bachelor of science degrees in political science and broadcast journalism and a master of public administration, all from the University of Utah. Julie is the associate director of science communications at University of Uta

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