ACCA考试：Revenue from contracts with customers 的五步模型！
备考ACCA考试的时候，学员要不断对知识点进行学习与了解。ACCA财会知识的学习，能够让学员更好的理解课程的内容。今天融跃小编给大家分享，ACCA考试：Revenue
from contracts with customers 的五步模型！
Revenue from contracts with customers是ACCA考试的内容，其中Revenue from contracts with customers的五步模型也是考试的重点。在学习该部分课程的时候，学员要对知识点有自己的掌握才可以。五步模型的具体内容如下：
1) Identify the contract with a customer. 识别与客户订立的合同
2) Identify the separate performance obligations in the contract. 识别合同中单独的履约义务
关键词：distinct function and distinct profit margin
3) Determine the transaction price. 确定交易价格
关键词：'entitled'需要考虑 reasonable estimates of contingent amounts, customer’s credit risk and the time value of money (if material). 比如合同某块业务价值有减损时，它用 FV，其他用原价。
4) Allocate the transaction price to the separate performance obligations in the contract. 将交易价格分摊至单独的履约义务
关键词：stand-alone selling price, reasonably measure
5) Recognise revenue when (or as) the entity satisfies a performance obligation. 履行每项履约义务时确认
收入关键词：transfer control, Output methods vs Input methods.
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