EPISODE · Jul 10, 2026 · 11 MIN
注册会计师综合一 收入费用和利润23 费用归属逻辑与利润表新规
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解费用归属的严苛逻辑与利润表改革——期间费用vs存货成本vs合同履约成本的时点目的区分、营业外收支与资产处置损益的主动被动界限、股东捐赠的资本公积认定，以及2027年利润表五大分类改革（经营/投资/筹资/所得税/终止经营）。 【核心案例】 诉讼费→管理费用（维持运转必要成本）；运输费→存货成本（使资产达状态）vs合同履约成本（履行合同）vs期间费用；地震毁损→营业外支出vs出售厂房→资产处置损益；大股东捐赠→资本公积（非营业外收入）；2027年新表：经营利润单独列示，剥离投资筹资干扰。
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注册会计师综合一 收入费用和利润23 费用归属逻辑与利润表新规
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