EPISODE · Jul 23, 2026 · 16 MIN
注册会计师综合一 租赁01 三原则识破租赁陷阱
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解租赁认定的底层逻辑——已识别资产原则（物理可分性vs隐性指定）、经济利益原则（全部产出vs衍生收益）、主导使用权原则（目的方式决定权vs保护性权利），深度解析新租赁准则如何将表外债务逼入表内。 【核心案例】 为什么每月3万元租商务车不算租赁？海底光缆30%容量vs整租95%的临界点？仓库屋顶光伏收益归属如何颠覆租赁认定？机床转速限制是保护性权利还是主导权剥夺？
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注册会计师综合一 租赁01 三原则识破租赁陷阱
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