EPISODE · Jul 29, 2026 · 20 MIN
注册会计师综合一 租赁07 精准区分融资租赁与经营租赁
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解出租人会计处理的本质分水岭——风险报酬转移的"5+3"判定体系（所有权转移、优惠购买权、75%寿命红线、90%现值红线、高度定制化+违约赔偿、余值波动、低价续租）、融资租赁的"金融家变身"（终止确认资产→确认应收融资租赁款）、经营租赁的"包租公本色"（资产留账+直线法收入+免租期税务陷阱），深度解析生产商租赁的销售本质穿透。 【核心案例】 租期7.4年刚好卡在74%红线能否规避融资租赁？设备租5年租金现值超公允价值90%为何是银行放贷？0利率分期销售为何收入只能按公允价值封顶？免租期账面确认收入但税务局按房产余值征收房产税的跨界碰撞？
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注册会计师综合一 租赁07 精准区分融资租赁与经营租赁
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