Development costs（開發(fā)成本）是什么_2020年ACCA考試FR知識(shí)點(diǎn)
學(xué)而不思則罔，思而不學(xué)則殆。備考ACCA考試，一定要有不恥下問，堅(jiān)持到底的勇氣，為幫助大家順利備考，東奧小編整理了ACCA考試FR科目知識(shí)點(diǎn)，一起來看一下吧。
【內(nèi)容導(dǎo)航】
Development costs開發(fā)成本
【知識(shí)點(diǎn)】
Development costs開發(fā)成本
Development costs開發(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.
圣人與常人之間往往只相差一小步，而這一小步卻往往需要非凡的毅力才能趕上，備考ACCA考試，希望大家堅(jiān)持學(xué)習(xí)，迎難而上。
注：以上內(nèi)容來自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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