EPISODE · Jun 22, 2026 · 10 MIN
注册会计师综合一 收入费用和利润06 重大融资成分税会大坑
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解合同中重大融资成分的会计本质与税法冲突——分期收款销售中现销价格与未实现融资收益的拆分逻辑，深度解析不超过一年豁免、政府审批豁免两种例外情形，以及会计折现确认与税法按合同约定日期纳税的跨期错位。 【核心案例】 A公司120万分三年收款为何不能全额确认收入？光伏发电补贴款因政府审批延迟1-2年收到为何可不考虑融资成分？会计按现销价确认收入、税法按40万/年分期计税的现金流灾难？CFO如何在合规前提下利用分期条款递延纳税义务？
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注册会计师综合一 收入费用和利润06 重大融资成分税会大坑
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