EPISODE · Jun 18, 2026 · 12 MIN
注册会计师综合一 收入费用和利润02 合同合并与变更的逻辑
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解合同合并与合同变更的完整处理逻辑——合同合并的价格相互依赖防火墙、合同变更三种情形的独立/终止重算/组成部分处理，以及2026年新增考点（履约完成后客户要求减免的定性），深度解析定价公允性与商品可明确区分性在会计处理中的决定性作用。 【核心案例】 为什么咖啡机打一折必须绑定咖啡豆订阅合同合并？生物试剂公司追加订单90元/件（独立新合同）vs 46元/件（原合同终止新合同）的单价差异如何颠覆收入确认？定制模具升级导致当期冲减18万收入的反直觉操作？客户履约完成后强行砍价属于合同变更还是债务重组？
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注册会计师综合一 收入费用和利润02 合同合并与变更的逻辑
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