EPISODE · Jul 4, 2026 · 18 MIN
注册会计师综合一 收入费用和利润17 售后回购是融资还是租赁
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解售后回购交易的三种财务实质——回购价格低于原售价（租赁）、不低于原售价（融资借款）、客户无重大经济动因行使回购权（附有销售退回条款的销售），以及税会差异连环计。 【核心案例】 1700万卖出/1500万回购→租赁（差额200万为租金）；1900万卖出/2300万回购→融资（差额400万按实际利率法摊销为利息）；2000万卖出/1000万回购但市场价1800万→客户无重大经济动因→普通销售。
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注册会计师综合一 收入费用和利润17 售后回购是融资还是租赁
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