EPISODE · Jul 3, 2026 · 18 MIN
注册会计师综合一 收入费用和利润16 营收全额还是净额
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解主要责任人与代理人的判断——控制权为核心试金石，存货风险、定价权、主导第三方、主要责任四大侦探线索，以及错误判断引发的审计舞弊风险与税务连锁反应。 【核心案例】 旅行社甲公司买断不可退机票通过平台销售：平台无定价权+可退货→甲公司是主要责任人，必须按1000万全额确认收入，50万手续费计入销售费用；应用商店平台抽成为何只能净额确认？
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注册会计师综合一 收入费用和利润16 营收全额还是净额
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