EPISODE · Apr 30, 2026 · 14 MIN
注册会计师综合一 长投和合营安排20 非同控下金融资产转成本法
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解非同一控制下金融资产转换为成本法的完整知识脉络——FTOCI累计公允价值变动的"小黑屋"机制、个别报表与合并报表成本基准的高度一致性，深度解析交易性金融资产（FVTPL）与FTOCI在转换时的差异化处理。 【核心案例】 为什么原5%股权成本500万、公允价值750万，转换时250万浮盈必须转入留存收益而非投资收益？个别报表错误用500万+9000万=9500万与正确750万+9000万=9750万之间差额何在？合并报表商誉650万与迷糊会计算的400万之间250万差额从何而来？
Embed this episode
Ready to play
注册会计师综合一 长投和合营安排20 非同控下金融资产转成本法
0:00
14:24
1×
No transcript for this episode yet
Similar Episodes
No similar episodes found.
Similar Podcasts
新标准日本语初级讲座
日语教师一枚。在这里主讲中日交流新标准日本语课程。从初级上册讲起，逐渐深入。只要坚持听课，勤奋练习，一定能够学会。要对自己有信心噢。各位，我们一起加油！
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 14 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 April 30, 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!