EPISODE · Jun 19, 2026 · 11 MIN
注册会计师综合一 收入费用和利润03 判定合同存续期
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解合同存续期确定的实质重于形式原则——从法律约束力与经济实质双维度穿透合同表面期限，深度解析随时解约条款、锁定期条款、重大违约金条款、客户单边特权条款四种情形对存续期的截断/锁定/复活/衍生义务影响。 【核心案例】 为什么10年合同含随时无代价解约条款存续期瞬间缩水？6个月锁定期后自由解约为何只算6个月？天价违约金能否让合同期限"复活"？客户单边无条件解约权为何凭空创造出单项履约义务？客户破产导致违约金无法执行时存续期是否仍坚不可摧？
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注册会计师综合一 收入费用和利润03 判定合同存续期
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