這一秒不放棄，下一秒就有希望！堅持下去就會成功！2021年ACCA考試時間越來越近，金程會計小編為大家整理了ACCA考試FR科目知識點，希望能夠幫助到大家。

償還_2021年ACCA考試FR知識點

【內(nèi)容導(dǎo)航】

Repayment 償還

【知識點】

Repayment償還

Repayment償還

Repayment of a grant related to an asset

Increase the carrying amount of the asset and recognise any additional depreciation

Reduce the deferred income balance by the amount repayable

Repayment of a grant related to income

Apply first against any unamortised deferred income set up in respect of the grant

Any excess should be recognised immediately as an expense

以上就是金程會計小編大家整理的ACCA考試相關(guān)知識點了，希望大家能夠認(rèn)真學(xué)習(xí)，最后，預(yù)祝到家順利通過ACCA考試。