ACCA考試中需要學(xué)員掌握的內(nèi)容有很多，掌握知識(shí)點(diǎn)很關(guān)鍵，是幫助學(xué)員提高知識(shí)點(diǎn)的基礎(chǔ)。怎么去學(xué)習(xí)ACCA考試ypes of transaction的內(nèi)容？

ACCA考試ypes of transaction是要求學(xué)員掌握的一個(gè)知識(shí)點(diǎn)，學(xué)員需要根據(jù)網(wǎng)課與教材的內(nèi)容進(jìn)行學(xué)習(xí)，幫助學(xué)員實(shí)現(xiàn)知識(shí)的提高。ACCA考試的內(nèi)容，學(xué)員要重視每一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)才可以。

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1、Equity-settled share-based payment

The entity receives goods or services as consideration for equity instruments of the entity

(including shares or share options)

2、Cash-settled share-based payment

The entity acquires goods or services by incurring liabilities to the supplier of those goods or services for amounts that are based on the price (or value) of the entity's shares or other equity instruments

3、Transactions with a choice of settlement

The entity receives or acquires qoods or services and the terms of the arrangement provide either the entity or the supplier with a choice of whether

the entity settles the transaction in cash or by issuing equity instruments

要想更好的掌握ACCA考試的知識(shí)點(diǎn)，學(xué)員跟著融躍ACCA老師的課程去就可以，根據(jù)每位學(xué)員的特點(diǎn)指定學(xué)習(xí)計(jì)劃，讓學(xué)員充分的掌握每一個(gè)知識(shí)點(diǎn)的內(nèi)容，順利的通過考試。

以上就是融躍教育小編對(duì)ACCA考試內(nèi)容的分析！ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（ryacca668）。