大家都知道，ACCA考试的科目有15门，学员需要通过13门课程的学习与考试，zui终才能拿到ACCA证书。那么，ACCA考试Contract costs怎么去理解？
ACCA考试要掌握的知识点内容有很多，学员要想完全掌握并不是很容易，同时因为ACCA知识点较难，学员需要找到适合自己的课程去学习才可以。Contract costs要学习的内容具体如下：
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（1） incremental costs
The incremental costs of obtaining a contract （such as sales commission） are recognised as an asset if the entity expects to recover those costs.
（2） Cost to fulfil a contract
Costs incurred in fulfilling a contract, unless within the scope of another standard （such as IAS 2 Inventories, IAS 16 Property, plant and equipment or IAS 38 Intangible assets） are recognised as an asset if they meet the following criteria:
（a） The costs relate directly to an identifiable contract （costs such as labour, materials, management costs）
（b） The costs generate or enhance resources of the entity that will be used in satisfying （or continuing to satisfy） performance obligations in the future; and
（c） The costs are expected to be recovered
（3） Amortisation of costs recognised as an asset
Costs recognised as assets are amortised on a systematic basis consistent with the transfer to the customer of the goods or services to which the asset relates.
For the costs of obtaining a contract, if the amortization period is estimated to be one year or less, the costs may be recognised as an expense when incurred.
（4） Impairment of costs
The expected future loss should be recognised in profit or loss.
ACCA考试的时候，很多学员选择ACCA网课去学习，把厚教材的内容，通过知识的提取变成知识点与重难点分剖析，能更好的帮助学员去理解课程的关键内容。
ACCA考试的知识点内容就分享这么多，学员如果还有更多的内容想要学习，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。