ACCA考試research and developmen包含的內(nèi)容有哪些？

想要更多的通過(guò)ACCA考試，需要對(duì)ACCA考試的知識(shí)點(diǎn)有徹底的學(xué)習(xí)與掌握才可以。ACCA考試中的知識(shí)點(diǎn)有很多，但是很多學(xué)員并不能完全去掌握。ACCA考試research and developmen包含的內(nèi)容有哪些？

ACCA考試research and developmen是學(xué)員在備考中要學(xué)習(xí)的內(nèi)容，在備考的時(shí)候，學(xué)員要充分掌握該部分的知識(shí)，同時(shí)能夠有自己的理解與分析。

1、written off as an expense as they are incurred

1 activities aimed at obtaining new knowledge

2 the search for evaluation and final selection of application of reserch findings or other knowledge

3 the search for alternatives for materials,devices,products^rocesses.systems or sevices

4 the formulation,design evaluation and final selection of possible alternatives for new or improved materials,devices.

2、development

a.PIRATE criteria

1 the technical feasibility of completing the intangible asset tso that it will available for use or sale

2 its intention to complete the intangible asset and use or sell it

3 its ability to use or sell the intangible asset

4 there will be future economic benefits for the entity

5 the availability of technical,financial and other resources to compelte the development and to use or sell the intangible asset

6 its ability to reliably measure the expenditure attributable to the intangible asset during its development

b.example

1 the design,construction and testing of pre-production or pre-use prototypes and models

2 the design of tools,jigs.moulds and dies involving new technology

3 the design construction and operation of a pilot plant that is not of a scale economically feasible for commercial production

4 the design construction and testing of a chosen alternative for new or Improved

material.devices.products.processes.systems or services

3、other internally generated intangible assets

prohibit the recognition of internally generated brands mastheads publishing titles and customer lists and similar items as intangible assets

ACCA智播課主要是搭載智能學(xué)習(xí)系統(tǒng)，增加沖刺階段的直播授課，雙模式學(xué)習(xí)?；A(chǔ)階段利用智能平臺(tái)鞏固學(xué)習(xí)，夯實(shí)專業(yè)基礎(chǔ)；沖刺直播階段，重點(diǎn)突出，難點(diǎn)講解，快速掌握重難點(diǎn)知識(shí)和題型解法，有效提分。

ACCA智播課包含ACCA智課題庫(kù)搭配視頻講解、ACCA三年模擬五年真題、ACCA知識(shí)圖譜及官網(wǎng)教材，同時(shí)還給學(xué)員準(zhǔn)備ACCA考前密押卷及ACCA核心詞匯手冊(cè)，讓學(xué)員在備考ACCA考試的時(shí)候，能夠有較為全面的教輔資料，完善學(xué)習(xí)的時(shí)候，能夠全方位掌握財(cái)會(huì)知識(shí)的內(nèi)容。

ACCA知識(shí)學(xué)習(xí)是長(zhǎng)期的事情，堅(jiān)持ACCA考試是每一位學(xué)員應(yīng)該做到的。通過(guò)ACCA考試掌握更多的財(cái)會(huì)知識(shí)，讓自己變成富有的人。更多ACCA備考知識(shí)、資料領(lǐng)取及學(xué)習(xí)答疑的事情，學(xué)員可以添加融躍教育老師微信rongyuejiaoyu。