EPISODE · Jul 11, 2026 · 24 MIN
中级会计实务 收入06 识别单项履约义务
【本期主题】 拆解识别单项履约义务的两把金钥匙——客户能否独立受益、合同层面能否明确区分；警惕重大整合服务、重大修改定制、高度关联性三大陷阱，防止乾坤大挪移式的利润操纵。【核心案例】 5000万大单=服务器+运输+安装+技术支持，CEO要求全额确认为何是财务造假？汽车零件1万个单项义务？建筑公司砖头能否单独确认？大学排课软件31公里南北校区，现成软件需重写算法，为何不能拆分？设计+生产无人机，图纸反复推翻，为何必须合并？
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中级会计实务 收入06 识别单项履约义务
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