注册会计师会计存货07 存货跌价准备的合同红线

【本期主题】拆解存货估计售价确定与跌价准备计提方法的底层密码——信息质量要求（可靠性/谨慎性/可比性）、会计基础（权责发生制下的风险归属）、会计要素（预计负债的跨界触发）。深度解析"合同是锚点"的分水岭原则、持有数量大于/小于合同数量的"拆分vs覆盖"逻辑，以及亏损合同向或有事项的"危险跨越"。【核心案例】为什么100台挖掘机（合同80台+无合同20台）必须"手术刀切分"、绝对禁止"加权平均"掩盖20台亏损？持有50台、合同80台的"缺口30台"如何触发"预计负债"的提前确认？数码配件"利润大头"掩盖老款手机"负资产"的打包造假如何被"单项计提"精准打击？霉烂变质、过期无转让价值、淘汰无转让价值的"全额计提"三情形，以及3000元废铁价如何守护"最后尊严"？

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注册会计师会计存货07 存货跌价准备的合同红线

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