备考ACCA考试对学员来说，要掌握ACCA教材的内容很关键。但是对于基础较弱的学员来说，若是能够从ACCA财经词汇学习，能较快的掌握ACCA考试的内容。那么，NON-REFUNDABLE UPFRONT FEES在ACCA考试中怎么理解？
NON-REFUNDABLE UPFRONT FEES是ACCA考试的知识点，在学习ACCA考试内容的时候，学员要重视知识点的学习与理解，下面是给大家整理的该知识点的内容：
戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
In many cases upfront fees do not relate to the transfer of any promised good or service but are simply advance payments for future goods or services.
In this case revenue is recognised when the future goods or services are provided.
了解更多有关ACCA考试相关资讯，在线咨询老师或者添加融跃老师微信（rongyuejiaoyu）！另外还可以领取免 费备考资料哦！