EPISODE · Jul 27, 2026 · 11 MIN
注册会计师综合一 租赁05 承租人使用权资产与负债计量
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解使用权资产四维拼图与摊余成本动态追踪——初始计量（负债现值+已付首期-激励+增量成本+复原成本折现）、后续计量（利息注水+付款放水的前重后轻曲线）、重新计量四大场景（固定付款变动、担保余值变动、指数/利率变动、选择权变动），深度解析资产调减至零后的差额处置规则。 【核心案例】 豪华吊灯与定制壁纸为何不能计入使用权资产？中介佣金与律师尽调费的增量成本边界？浮动利率变动必须换新折现率vs CPI变动沿用旧折现率的分水岭？资产账面已归零但负债仍需调减的差额进损益？
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注册会计师综合一 租赁05 承租人使用权资产与负债计量
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