EPISODE · May 25, 2026 · 20 MIN
注册会计师综合一 财务报告及合并报表小结 上帝视角看合并报表
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拔高视角梳理财务报告及合并报表的核心骨架——持续经营12个月底线、控制权判定的"开车场景"、同一控制vs非同一控制的两套语言、内部交易抵消与特殊交易处理，以及递延所得税的终极反转。 【核心案例】 管理层仅评估8个月经营能力，审计师如何应对？资产负债表日后签订展期协议为何不能修改报表分类？持股40%+一致行动20%但"协商一致"条款为何仍不构成控制？同一控制"左口袋到右口袋"vs非同一控制"市场真刀真枪"；业绩对赌为何必须在购买日按公允价值剥离？逆流交易为何必须砍掉少数股东那份虚增利润？不丧失控制权卖股权差额调资本公积，丧失控制权"卖了又买"按公允价值重新计量；一揽子交易"小黑屋"机制如何防利润操纵？内部交易递延所得税为何必须用买方15%而非卖方25%税率？
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注册会计师综合一 财务报告及合并报表小结 上帝视角看合并报表
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