EPISODE · Jul 11, 2026 · 9 MIN
中级会计实务 收入02 收入确认五步法
【本期主题】 拆解收入确认与计量的五步法原则——识别合同、识别单项履约义务、确定交易价格、分摊交易价格、履行时确认收入，构建从商业承诺到财务确认的逻辑闭环。【核心案例】 120万电梯+安装合同，为何不能全额确认？如何拆分为两个单项履约义务？单独售价100万+50万，打包价120万，折扣如何按2:1比例分摊？电梯交付确认80万，安装服务按进度确认40万，时间差如何影响利润表？
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中级会计实务 收入02 收入确认五步法
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