CUSTOMERS’ UNEXERCISED RIGHTS ACCA考试AA知识点来啦!2021年ACCA考试时间越来越近,小编为大家整理了CUSTOMERS’ UNEXERCISED RIGHTS _ACCA考试AA知识点,希望能够帮助到大家。
【科目】
ACCA-AA
【知识点】
CUSTOMERS’ UNEXERCISED RIGHTS
预付款
When a customer pays in advance for goods or services, revenue is recognized:
a) When the performance obligation is satisfied, or
b) If, having made a non-refundable prepayment, the customer is not expected to exercise their right to receive the good or service .
c) When the likelihood of the customer exercising its rights becomes remote.
以上就是小编为大家整理的CUSTOMERS’ UNEXERCISED RIGHTS _ACCA考试AA知识点了,希望大家能够认真学习,倒计时,预祝到家顺利通过ACCA考试。
注:以上内容来自Claire老师冲刺串讲班
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