EPISODE · Jul 11, 2026 · 14 MIN
注册会计师综合一 收入费用和利润小结 收入五步法与PPP实务
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 串联专题三完整知识脉络——收入确认五步法核心逻辑、可变对价与重大融资成分的税会博弈、合同变更三种情形、主要责任人vs代理人实质判断、售后代管控制权转移审计要点，以及PPP项目双特征双控制与三种核算模式。 【核心案例】 折叠屏手机价格保障→期望值估计计入预计负债；分期收款销售→现销价格确认收入+未实现融资收益；生物试剂追加订单→价格反映单独售价则新合同/否则合并；旅游公司机票案例→主要责任人按总额确认；黑龙江农场大豆代管→未单独隔离不确认收入；PPP高速公路→看风险承担选无形资产/金融资产/混合模式。
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注册会计师综合一 收入费用和利润小结 收入五步法与PPP实务
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