EPISODE · Jul 25, 2026 · 19 MIN
注册会计师综合一 租赁03 看透租赁背后的债
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解租赁期的认定玄机与负债计量陷阱——合理确定原则（经济诱因vs法律形式）、增量成本边界（佣金vs尽调费）、浮动租金双轨制（指数挂钩vs绩效对赌），深度解析短期租赁豁免与售后租回的"资金魔术"本质。 【核心案例】 5年合同+1年白菜价续租为何按6年计负债？CPI挂钩租金与营业收入分成租金的0负债差异？11个月短租+购买选择权为何丧失豁免？卖楼套现再租回是融资还是真销售？
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注册会计师综合一 租赁03 看透租赁背后的债
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