履約義務(wù)是什么_2024年ACCA考試SBR知識(shí)點(diǎn)
堅(jiān)持最初的夢(mèng)想,,揚(yáng)帆起航,,乘風(fēng)破浪,,永不言敗。acca考試有15門(mén),,同學(xué)們需能通過(guò)13門(mén)才能獲得acca證書(shū)。請(qǐng)報(bào)名成功的考生仔細(xì)閱讀報(bào)考資訊,,在規(guī)定時(shí)間內(nèi)進(jìn)行報(bào)名繳費(fèi),。今天為大家整理了SBR科目Performance obligation(履約義務(wù))相關(guān)知識(shí)點(diǎn),具體內(nèi)容如下,。
【內(nèi)容導(dǎo)航】
Performance obligation-履約義務(wù)
【知識(shí)點(diǎn)】
Performance obligation-履約義務(wù)
Performance obligation-履約義務(wù)
A promise in a contract with a customer to transfer to the customer either:
(i) A good or service (or a bundle of goods or services) that is distinct; or
(ii) A series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.
路在腳下,,勇往直前,追求卓越,,成就夢(mèng)想,。以上就是為大家整理的SBR科目考試知識(shí)點(diǎn)了,距離6月份acca考試時(shí)間已經(jīng)越來(lái)越近,,大家要合理安排好自己的備考時(shí)間,,爭(zhēng)取一次通過(guò)。
注:以上來(lái)自24年基礎(chǔ)精講班-Keryn Yin
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,僅供考生學(xué)習(xí)使用,,禁止任何形式的轉(zhuǎn)載)