EPISODE · Jun 25, 2026 · 12 MIN
注册会计师综合一 收入费用和利润09 时段确认收入与税法实务
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解某一时段内履行履约义务的收入确认三大条件——同时取得并消耗、客户控制在建商品、不可替代用途+成本加合理利润收款权，深度解析投入法中的无关成本剔除、产出法应用，以及企业所得税超12个月项目按完工进度强制计税的法定协同。 【核心案例】 保洁服务为何干一天确认一天？客户土地上建工作室与私厨上门做饭的控制权渐进转移？远洋货轮10%违约金vs定制设备成本全报销，为何都不能按进度确认收入？硅晶圆生产线未运抵设备计入成本的虚增进度陷阱？按收款额报税vs按完工进度报税的税法刚性？
Embed this episode
Ready to play
注册会计师综合一 收入费用和利润09 时段确认收入与税法实务
0:00
12:54
1×
No transcript for this episode yet
Similar Episodes
No similar episodes found.
Similar Podcasts
新标准日本语初级讲座
日语教师一枚。在这里主讲中日交流新标准日本语课程。从初级上册讲起，逐渐深入。只要坚持听课，勤奋练习，一定能够学会。要对自己有信心噢。各位，我们一起加油！
U Rising
University of Utah
At the University of Utah, we have a saying: Imagine, then do. On U Rising, you’ll hear stories from our faculty, staff and students that bring those words to life. We'll share inspiring, innovative and impactful initiatives that are benefitting our community and the world. U Rising is hosted by Chris Nelson and Julie Kiefer. Chris, who has more than 26 years of experience in higher education and academic health care, is the chief university relations officer and secretary to the university. He has served six university presidents and dozens of senior leaders in health care and higher education, creating and executing strategies to help health care and higher education organizations advance their brand and philanthropic goals. He has bachelor of science degrees in political science and broadcast journalism and a master of public administration, all from the University of Utah. Julie is the associate director of science communications at University of Uta
Frequently Asked Questions
How long is this episode of 26飞凡CPA：综合一｜会计·审计·税法实战融合精?
This episode is 12 minutes long.
When was this 26飞凡CPA：综合一｜会计·审计·税法实战融合精 episode published?
This episode was published on June 25, 2026.
Can I download this 26飞凡CPA：综合一｜会计·审计·税法实战融合精 episode?
Yes. Use the download control on the episode player to save the publisher-provided media file.
URL copied to clipboard!