EPISODE · Jul 1, 2026 · 16 MIN
注册会计师综合一 收入费用和利润14 销售质保是收入还是或有事项
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解附有质量保证条款销售的定性判断——法定质量保证（或有事项准则）与增值服务保证（收入准则单项履约义务）的界限划分，以及换货vs退货的本质区分。 【核心案例】 甲公司卖手机：1年基础三包（或有事项→预计负债）vs 3年额外保修（单项履约义务→合同负债）；客户碎屏换新机为何不能冲减收入？新能源车企"终身免费换新"是质保还是单项履约义务？
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注册会计师综合一 收入费用和利润14 销售质保是收入还是或有事项
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