EPISODE · Jul 9, 2026 · 20 MIN
注册会计师综合一 收入费用和利润22 PPP项目三种核算逻辑
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PPP项目合同的三种业务模式——无形资产模式（承担需求风险）、金融资产模式（政府兜底固定回报）、混合模式（风险拆分），以及建造期借款费用资本化与运营期大修预计负债的跨准则处理。 【核心案例】 无形资产模式：年建造成本3万万+5%利润率→确认31500万收入，借款利息资本化计入PPP借款支出，运营期48年摊销；金融资产模式：每年固定收款1万万→运营期仅确认960万服务收入，其余为还本付息；混合模式：政府兜底5000万+自收过路费→按现值拆分金融资产与无形资产。
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注册会计师综合一 收入费用和利润22 PPP项目三种核算逻辑
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