EPISODE · Jun 6, 2026 · 23 MIN
注册会计师 综合二 总体战略13 高利润为何破产
from 26飞凡CPA：综合二｜商业决策、价值评估与合规实
【本期主题】 拆解现金流量折现模型预计现金流量公式的完整推导——营业现金毛流量（折旧摊销加回）、营业现金净流量（营运资本第一刀）、实体现金流量（资本支出第二刀）、债务/股权现金流量分配，深度解析"利润5千万但现金流-200万"的破产悖论。【核心案例】 为何折旧摊销在公式链中"自己把自己干掉"？新锐制造5000万利润为何3个月后破产？存货芯片+应收账款如何成为现金粉碎机？资本支出公式中为何又冒出折旧摊销？债务现金流量为何"利息流入-新增负债流出"？股权现金流量简化版如何镜像实体现金流？
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注册会计师 综合二 总体战略13 高利润为何破产
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