EPISODE · Jun 16, 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】 拆解财务报告及合并报表的完整知识脉络——持续经营审计联动、控制判定三环（权力+可变回报+影响能力）、同控vs非同控两套语言、内部交易经济实体过滤、特殊交易控制权生死线、递延所得税跨学科博弈，深度解析"开启上帝视角"穿透法律形式审视经济实质的终极法则。 【核心案例】 管理层评估8个月持续经营，审计师为何必须延长至12个月？资产负债表日后签协议为何不能穿越修改报表？40%+20%一致行动协议"协商一致"四字如何否定控制？同控账面价值下推vs非同控公允价值重估的本质差异？80%→70%卖股权收益为何只能进资本公积，80%→5%为何必须按公允价值卖了又买？一揽子交易"单看亏本、连看合理"的判定暗示？递延所得税"在哪抵扣按哪算"的15%vs25%反转？
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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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