注册会计师综合一财务报告及合并报表16 识破合并报表的会计幻觉

【本期主题】拆解"其他特殊交易"的实质重于形式——集团视角vs个别报表的撕裂、借款利息资本化的无中生有、投资性房地产的固定资产"打回原形"，以及金融工具从权益到负债的突变。【核心案例】母公司借款投入子公司建大楼，合并报表为何必须资本化利息？子公司投资性房地产租给集团内部，合并报表为何变回固定资产？公允价值模式转固定资产需补提折旧、冲回公允价值变动；子公司发行永续债列为权益，合并报表为何变金融负债？"明股实债"的卸妆水：母公司兜底条款导致集团无法无条件避免付钱；B、C平级子公司互相持股粉饰业绩，合并抵消如何识破？

Episode metadata supplied by the publisher feed · Published May 23, 2026

Embed this episode

Attribution link and audio player

Ready to play

注册会计师综合一财务报告及合并报表16 识破合并报表的会计幻觉

0:00 11:25

1×

No transcript for this episode yet

We transcribe on demand. Request one and we'll notify you when it's ready — usually under 10 minutes.

Share this episode

Similar Episodes

No similar episodes found.

Similar Podcasts

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

Frequently Asked Questions

How long is this episode of 26飞凡CPA：综合一｜会计·审计·税法实战融合精?

This episode is 11 minutes long.

When was this 26飞凡CPA：综合一｜会计·审计·税法实战融合精 episode published?

This episode was published on May 23, 2026.

Can I download this 26飞凡CPA：综合一｜会计·审计·税法实战融合精 episode?

Yes. Use the download control on the episode player to save the publisher-provided media file.

URL copied to clipboard!