EPISODE · Jul 26, 2026 · 23 MIN
注册会计师综合一 租赁04 算准租赁负债现值
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解承租人租赁负债初始计量的精密计算——分子端（固定付款额扣除激励、指数变动纳入、绩效对赌归零、担保余值差额、终止选择权经济强制力）、分母端（租赁内含利率首选、增量借款利率备选），深度解析折现背后的"假装贷款"本质。 【核心案例】 每年100万租金+1万准时付款折扣为何按99万算？CPI冻结首日指数vs预测未来10年通胀的取舍？担保跑车残值10万预计只值7万为何只确认3万负债？60万提前解约罚金+无替代房源为何锁定3年全额负债？
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注册会计师综合一 租赁04 算准租赁负债现值
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