CFA考試中你的專有名詞學(xué)習(xí)的怎么樣呢?今天融躍小編帶著Installment 這個詞來了,不知道你對這個詞了解多少呢?如果你不知道的話,和小編一起看看!

Installment sales是賒銷的意思,如何理解呢? 更多CFA詞匯點擊獲取

產(chǎn)品賣出之后,買家分期付款。Revenue and associated cost of goods sold are recognized only when cash is received.

Installment method適用于collectibility can not be reasonably estimated.

Profit=cash collected during the period*(total expected profit/sales)

Cost recovery method適用于collectibility ishighly uncertain.

Profit is recognized only when cash collected exceeds costs incurred.

不知道你對這些詞了解多少呢?在CFA考試中雖然不考英文詞匯,但是不懂也是不行的,這不小編給你推薦一本CFA詞匯書!在單詞的選擇上,更加緊貼CFA考綱。