請問王老師,，學(xué)習(xí)PR需要買BPP課本嗎？習(xí)題冊呢,？

Revenue recognition 2022-01-13 16:41:52

問題來源：

u Step 1: Identify the contract(s) with a customer

l A contract is an agreement between two or more parties that creates enforceable rights and obligations, has commercial substance

u Step 2: Identify the performance obligations in the contract

l A separate performance obligation is a promise to provide distinct goods or service to customer:

? A goods or service is distinct if the customer can benefit from the goods or service;

? The goods or service is separately identifiable from other promises in the contract

u Step 3: Determine the transaction price

l The transaction price is the amount of consideration to which an entity expects to be entitled and includes:

? An estimate of any variable consideration

? The effect of the time value of money

? The fair value of any non-cash consideration

u Step 4:Allocate the transaction price to the performance obligation in the contract

? An entity allocates the transaction price to each performance obligation on a relative stand-alone selling prices basis

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王老師

2022-01-14 11:36:52 886人瀏覽

哈嘍！努力學(xué)習(xí)的小天使：

BPP教材可以選擇性購買,，BPP練習(xí)冊推薦購買與考季對應(yīng)的最新版,。

每個努力學(xué)習(xí)的小天使都會有收獲的，加油,！

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