新用戶掃碼下載
掃碼下載APP
及時(shí)接收考試資訊及
備考信息
OPTIONS FOR ADDITIONAL GOODS _ACCA考試AA知識(shí)點(diǎn)
OPTIONS FOR ADDITIONAL GOODS ACCA考試AA知識(shí)點(diǎn)來啦！2021年ACCA考試時(shí)間越來越近，小編為大家整理了OPTIONS FOR ADDITIONAL GOODS _ACCA考試AA知識(shí)點(diǎn)，希望能夠幫助到大家。
【科目】
ACCA-AA
【知識(shí)點(diǎn)】
OPTIONS FOR ADDITIONAL GOODS
消費(fèi)送打折券
·If an option in the contract grants the customer the right to acquire additional goods or services at a discount, that option gives rise to a performance obligation.
·Revenue is recognised when the additional future goods or services are transferred, or when the option expires.
·Revenue will be based on the stand-alone selling price of the goods or services, taking account of the discount.
以上就是小編為大家整理的OPTIONS FOR ADDITIONAL GOODS _ACCA考試AA知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計(jì)時(shí)，預(yù)祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Claire老師沖刺串講班
本文為正保會(huì)計(jì)網(wǎng)校文章，轉(zhuǎn)載請(qǐng)注明
· 更多資訊：
推薦閱讀
相關(guān)資訊
限時(shí)免費(fèi)資料
-
歷年樣卷
-
考試大綱
-
詞匯表
-
報(bào)考指南
-
考官文章
-
思維導(dǎo)圖
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)