EPISODE · Jul 11, 2026 · 22 MIN
中级会计实务 收入01 进账不等于收入
【本期主题】 拆解收入的法定定义与三道防伪绿网——日常活动、所有者权益增加、与投入资本无关，打造穿透财务表象的底层洞察力，识别真正的企业盈利能力。【核心案例】 上市公司年报收入暴涨1亿，实则是变卖核心生产线套现？奶茶店卖奶茶2000元vs卖制冰机1000元vs银行贷款50万vs老板注资500万，哪笔才是真正的收入？房地产企业卖大楼10个亿，究竟是日常收入还是偶然利得？
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中级会计实务 收入01 进账不等于收入
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