履約義務(wù)是什么_2024年ACCA考試SBR知識點(diǎn)
堅(jiān)持最初的夢想,,揚(yáng)帆起航,乘風(fēng)破浪,,永不言敗,。acca考試有15門,同學(xué)們需能通過13門才能獲得acca證書,。請報(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)知識點(diǎn),,具體內(nèi)容如下,。
【內(nèi)容導(dǎo)航】
Performance obligation-履約義務(wù)
【知識點(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,成就夢想,。以上就是為大家整理的SBR科目考試知識點(diǎn)了,,距離6月份acca考試時(shí)間已經(jīng)越來越近,大家要合理安排好自己的備考時(shí)間,爭取一次通過,。
注:以上來自24年基礎(chǔ)精講班-Keryn Yin
(本文為東奧會計(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)