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財務アタマを鍛えるラジオ~マネトレ~

第427回 「前受けビジネス」における会計処理の罠

20 Feb 2025

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▼番組への質問はこちら https://ck-production.com/podcast-contact/?post=pc_okubo ▼今回の概要 与太:10分deの構造上の問題/返金義務の有無/原則的には、役務提供に順ずるが、役務提供の解釈があいまい/「会計上」と「税務上」の観点/「銀行」の立場と「税務署」の立場を考える/前受けビジネスの会計管理の罠/CFとPLのズレ

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