Development costs（開(kāi)發(fā)成本）是什么_2021年ACCA考試FR知識(shí)點(diǎn)
2021年ACCA考試時(shí)間越來(lái)越近,，為了幫助大家順利備考,，東奧小編為大家整理了ACCA考試FR科目知識(shí)點(diǎn)，希望能夠幫助到大家,。
【內(nèi)容導(dǎo)航】
Development costs 開(kāi)發(fā)成本
【知識(shí)點(diǎn)】
Development costs 開(kāi)發(fā)成本
Development costs 開(kāi)發(fā)成本
Development costs:
The application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services before the start of commercial production or use
Development costs are incurred at a later stage in a project, and the probability of success should be more apparent
Development costs can be recognised as an asset if they meet certain criteria.
學(xué)習(xí)不是一蹴而就的,，是一點(diǎn)點(diǎn)積累的,。備考ACCA考試,，固然會(huì)遇到很多困難,，但只要我們相信自己,，堅(jiān)持下去,，一定會(huì)順利通關(guān)。
注：以上內(nèi)容來(lái)自Crystal老師基礎(chǔ)班第22講
(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)
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