EPISODE · Jul 7, 2026 · 17 MIN
注册会计师综合一 收入费用和利润20 预付卡白嫖收入
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解客户未行使权利的会计处理——"沉淀资金"的利润操纵陷阱、无合理预期时"死等"原则、有历史数据时按比例确认机制，以及审计视角下5%预计作废率的舞弊风险评估。 【核心案例】 甲超市售1万张200元购物卡（总额2000万），历史作废率5%→预计总消费190万为分母；年底实际消费180万→履约进度94.73%→确认收入180万+9.47万（10万×180/190）=189.47万；第二年作废率从5%突降至2%的会计估计变更处理。
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注册会计师综合一 收入费用和利润20 预付卡白嫖收入
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