NON-REFUNDABLE UPFRONT FEES _ACCA考试AA知识点

NON-REFUNDABLE UPFRONT FEES 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NON-REFUNDABLE UPFRONT FEES _ACCA考试AA知识点，希望能够帮助到大家。

【科目】

ACCA-AA

【知识点】

NON-REFUNDABLE UPFRONT FEES 

入会费

·A non-refundable upfront fee is often charged at the beginning of a contract, such as joining fees in health club membership contracts.

·In many cases upfront fees do not relate to the transfer of any promised good or service but are simply advance payments for future goods or services. 

·In this case revenue is recognised when the future goods or services are provided. 

以上就是小编为大家整理的NON-REFUNDABLE UPFRONT FEES _ACCA考试AA知识点了，希望大家能够认真学习，倒计时，预祝大家顺利通过ACCA考试。

注：以上内容来自Claire老师冲刺串讲班

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