不动产,厂房,设备的定义是什么_2023年ACCA考试FR知识点
抽出时间去学习,凡事从小做起,不怕单调和重复,长期的积累坚持,想不成功也难。同学们在备考acca期间需要严格执行学习计划,巩固基础知识点,争取早日领取acca证书。今天整理了FR科目Definition of Property, Plant and Equipment(不动产,厂房,设备的定义)相关知识点,详情如下。
【内容导航】
Definition of Property, Plant and Equipment-不动产,厂房,设备的定义
【知识点】
Definition of Property, Plant and Equipment-不动产,厂房,设备的定义
Definition of Property, Plant and Equipment-不动产,厂房,设备的定义
Property, plant and equipment are tangible non-current assets that:
Purpose: Are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes.
Duration: Are expected to be used during more than one period.
想要赢,就一定不能怕输。以上就是为大家整理的FR科目考试知识点了,2023年9月acca考试将至,请报名成功的同学认真备考。
注:以上内容来自王茜老师基础精讲班第12讲
(本文为东奥会计在线原创文章,仅供考生学习使用,禁止任何形式的转载)