EPISODE · Jul 31, 2026 · 21 MIN
注册会计师综合一 租赁小结 识别租赁合同中的幽灵负债
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解租赁准则的完整知识脉络——认定三原则（已识别资产+无替换权、全部经济利益、主导使用权）、承租人计量（四维初始成本+摊余成本后续+四大重新计量场景）、出租人双轨（融资租赁金融家vs经营租赁包租公）、特殊交易（转租权力切片、生产商销售穿透、售后租回控制权检验），深度解析"实质重于形式"准则穿透力与数字经济时代控制权界定的新挑战。 【核心案例】 每月3万租商务车因实质性替换权沦为服务合同的负债消失术？5年合同+1年半价续租按6年计负债的人性化穿透？二房东转租9年为何必须终止确认使用权资产？卖厂套现再租回是销售利得还是抵押借款？纯绩效对赌租金初始负债为0的表外融资漏洞？
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注册会计师综合一 租赁小结 识别租赁合同中的幽灵负债
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