EPISODE · Jun 30, 2026 · 18 MIN
注册会计师综合一 收入费用和利润13 附有销售退回条款的税会差异
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解附有销售退回条款销售的会计处理与税会差异——"预计有权收取对价"的前瞻性原则、预计负债与应收退货成本的双科目设置，以及会计权责发生制与税法确定性原则的激烈碰撞。 【核心案例】 A公司年末销售1万件产品（单价1440元/成本1080元），预计退货率10%，会计仅确认1296万收入+144万预计负债，但税法要求按全额1440万申报增值税；售后回购合同中客户无重大经济动因行使回购权时，实质退回附有销售退回条款的销售。
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注册会计师综合一 收入费用和利润13 附有销售退回条款的税会差异
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