EPISODE · Jul 30, 2026 · 22 MIN
注册会计师综合一 租赁08 转租与售后租回
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解特殊租赁的三大硬骨头——转租（基于使用权资产而非原资产判断、融资租赁需终止确认使用权资产+确认应收款+差额进损益）、生产商/经销商出租（销售本质：收入取公允价值与现值孰低、成本扣未担保余值、销售佣金当期费用化）、售后租回（真销售：仅确认转让部分利得、保留部分内化至新使用权资产；假销售：抵押借款处理），深度解析价格偏离公允价值时的强制调整机制。 【核心案例】 租10年写字楼转租9年为何是融资租赁而非经营租赁？医疗器械生产商0利率融资租赁为何收入只能按市场价1000万而非合同1200万？市价1亿厂房卖8000万为何差额2000万是预付租金？卖1.2亿为何多出的2000万是额外融资负债？
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注册会计师综合一 租赁08 转租与售后租回
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