EPISODE · Jun 26, 2026 · 20 MIN
注册会计师综合一 收入费用和利润10 售后代管收入确认判定铁律
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解某一时点履约收入确认中的售后代管商品安排——控制权转移与物理转移的分离，深度解析售后代管四项铁律（商业实质、单独识别、随时交付、不可自行使用）的逐项穿透，以及审计存货监盘与截止测试的联动防线。 【核心案例】 委托代销发货后为何不能确认收入？售后代管商品未出库为何可以确认收入？黑龙江农场500吨大豆混放且可替换，100万货款为何不能确认收入？审计师冬季仓库盘点如何识别代管商品？0元仓储费的反常安排暴露何种商业实质疑虑？
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注册会计师综合一 收入费用和利润10 售后代管收入确认判定铁律
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