EPISODE · Jun 24, 2026 · 24 MIN
注册会计师综合一 收入费用和利润08 交易价格与折扣分摊陷阱
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解交易价格分摊至各单项履约义务的科学配比——单独售价相对比例基础、合同折扣的非对称分摊逻辑，深度解析时间差导致的合同资产vs应收账款定性差异、组合折扣历史证据的穿透性审查。 【核心案例】 快餐套餐30元（汉堡20+薯条10+可乐5）如何按比例切分？商品A今日交付、商品B一年后交付，为何1千万只能记合同资产不能记应收账款？A产品从不打折、BC组合常让利400万，整体折扣为何只能归属BC？交易价格后续变动（追加绩效补偿/额外折让）如何调整已分摊金额？
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注册会计师综合一 收入费用和利润08 交易价格与折扣分摊陷阱
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