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NON-REFUNDABLE UPFRONT FEES _ACCA考試AA知識點(diǎn)
NON-REFUNDABLE UPFRONT FEES ACCA考試AA知識點(diǎn)來啦！2021年ACCA考試時間越來越近，小編為大家整理了NON-REFUNDABLE UPFRONT FEES _ACCA考試AA知識點(diǎn)，希望能夠幫助到大家。
【科目】
ACCA-AA
【知識點(diǎn)】
NON-REFUNDABLE UPFRONT FEES
入會費(fèi)
·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.
以上就是小編為大家整理的NON-REFUNDABLE UPFRONT FEES _ACCA考試AA知識點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計(jì)時，預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來自Claire老師沖刺串講班
本文為正保會計(jì)網(wǎng)校文章，轉(zhuǎn)載請注明
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