EPISODE · Jul 28, 2026 · 11 MIN
注册会计师综合一 租赁06 使用权资产与租赁变更
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解租赁中途变卦的财务动态追踪——使用权资产后续计量（成本模式、折旧孰短原则、减值不可逆）、租赁变更双轨处理（单独租赁：扩大范围+单独对价；非单独租赁：重新分摊+新折现率+资产处置损益），深度解析"先合再分"的闭环逻辑与短期租赁豁免的绝对红线。 【核心案例】 租10年1万平第6年扩租2000平为何老账不动新账单列？退租一半面积如何确认资产处置损益？5年租期+3年续租权第3年决定不续租能否改为短期租赁？不可抗力缩减一半办公空间如何界定单独价格？
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注册会计师综合一 租赁06 使用权资产与租赁变更
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