开发成本2_2020年ACCA考试FR知识点
来源：东奥会计在线责编：杨柳2020-10-26 16:55:45
学而不思则罔，思而不学则殆。备考ACCA考试，一定要有不耻下问，坚持到底的勇气，为帮助大家顺利备考，东奥小编整理了ACCA考试FR科目知识点，一起来看一下吧。
【内容导航】
Development costs开发成本
【知识点】
Development costs开发成本
Development costs开发成本
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.
圣人与常人之间往往只相差一小步，而这一小步却往往需要非凡的毅力才能赶上，备考ACCA考试，希望大家坚持学习，迎难而上。
注：以上内容来自Crystal老师基础班第22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)
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