EPISODE · Jun 20, 2026 · 21 MIN
注册会计师综合一 收入费用和利润04 识别单项履约义务陷阱
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解单项履约义务识别的两把手术刀——可明确区分的商品/服务判断（重度整合、深度定制、高度关联性三大例外）与控制权转移定海神针（运输费用迷局），深度解析软件定制"数字砖头"陷阱与跨国设备销售FOB/目的地交货的运费会计命运分野。 【核心案例】 为什么600万SAP系统（500万定制+100万升级）不能拆分确认收入？"不付升级费则无法使用"条款如何让单项履约义务判断刀断？ASML光刻机荷兰仓库交货vs中国仓库交货，同一笔运费为何从履约成本变为独立履约义务？新能源车企"终身免费保养"能否与卖车剥离？
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注册会计师综合一 收入费用和利润04 识别单项履约义务陷阱
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