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OPTIONS FOR ADDITIONAL GOODS _ACCA考試AA知識點
OPTIONS FOR ADDITIONAL GOODS ACCA考試AA知識點來啦！2021年ACCA考試時間越來越近，小編為大家整理了OPTIONS FOR ADDITIONAL GOODS _ACCA考試AA知識點，希望能夠幫助到大家。
【科目】
ACCA-AA
【知識點】
OPTIONS FOR ADDITIONAL GOODS
消費送打折券
·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知識點了，希望大家能夠認真學習，倒計時，預祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Claire老師沖刺串講班
本文為正保會計網(wǎng)校文章，轉(zhuǎn)載請注明
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