EPISODE · Jul 5, 2026 · 14 MIN
注册会计师综合一 收入费用和利润18 知识产权许可财税审考点
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解知识产权许可的会计处理——单项履约义务识别、某一时点vs某一时段的三条件判定、固定收费与销量提成（特许权使用费）的差异化处理，以及2026年新增"时间段起始时点"考点。 【核心案例】 世界杯球星头像授权：1亿固定费5年平均确认+15%销售额提成按实际销售发生确认；2026年新增：合同限制使用时间段时，收入确认不得早于起始日；审计视角：延伸检查文创公司销售记录防舞弊。
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注册会计师综合一 收入费用和利润18 知识产权许可财税审考点
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