EPISODE · Jun 28, 2026 · 16 MIN
注册会计师综合一 收入费用和利润12 增量才是合同取得成本
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解合同取得成本的"增量"灵魂——沉没成本与增量成本的严苛界限，深度解析为取得合同而发生的佣金、尽调费、差旅费、年度奖金的科目归属差异，以及管理层将日常费用包装为合同取得成本的利润操纵识别。 【核心案例】 相亲买西服1万vs领证工本费9元，哪个是婚姻取得成本？甲物业1亿合同中的8万尽调费、2万差旅费、10万成功佣金如何区分？年底10万综合业绩奖金为何不能计入合同取得成本？企业如何通过"渠道协同优化基金"等花哨名目虚增资产？
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注册会计师综合一 收入费用和利润12 增量才是合同取得成本
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