Recognition of Inventory是什么_2022年ACCA考試FR知識(shí)點(diǎn)
能堅(jiān)持別人不能堅(jiān)持的,才能擁有別人不能擁有的。12月ACCA考試報(bào)名已經(jīng)于8月9日開(kāi)始,尚未完成報(bào)名的同學(xué)們請(qǐng)抓緊時(shí)間。已經(jīng)完成報(bào)名的同學(xué)們請(qǐng)注意關(guān)注ACCA官網(wǎng),確保考試順利舉行。今天整理了FR科目Recognition of Inventory(存貨的確認(rèn))相關(guān)知識(shí)點(diǎn),具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Recognition of Inventory-存貨的確認(rèn)
【知識(shí)點(diǎn)】
Recognition of Inventory-存貨的確認(rèn)
Recognition of Inventory-存貨的確認(rèn)
The recognition of property, plant and equipment depends on two criteria:
1. It is probable that future economic benefits associated with the asset will flow to the entity.
2. The cost of the asset to the entity can be measured reliably.
瞄準(zhǔn)天上的星星,或許你永遠(yuǎn)也射不到,但卻比你瞄準(zhǔn)樹(shù)梢射得高遠(yuǎn)。以上就是為大家整理的FR科目考試知識(shí)點(diǎn)了,12月ACCA考試時(shí)間已經(jīng)公布,請(qǐng)同學(xué)們認(rèn)真?zhèn)淇?,一次通過(guò)ACCA考試。
注:以上內(nèi)容來(lái)自王茜老師基礎(chǔ)精講班第44講
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