想要更多的通过ACCA考试，需要对ACCA考试的知识点有彻底的学习与掌握才可以。ACCA考试中的知识点有很多，但是很多学员并不能完全去掌握。ACCA考试research and developmen包含的内容有哪些？
ACCA考试research and developmen是学员在备考中要学习的内容，在备考的时候，学员要充分掌握该部分的知识，同时能够有自己的理解与分析。
1、written off as an expense as they are incurred
1 activities aimed at obtaining new knowledge
2 the search for evaluation and final selection of application of reserch findings or other knowledge
3 the search for alternatives for materials,devices,products^rocesses.systems or sevices
4 the formulation,design evaluation and final selection of possible alternatives for new or improved materials,devices.
2、development
a.PIRATE criteria
1 the technical feasibility of completing the intangible asset tso that it will available for use or sale
2 its intention to complete the intangible asset and use or sell it
3 its ability to use or sell the intangible asset
4 there will be future economic benefits for the entity
5 the availability of technical,financial and other resources to compelte the development and to use or sell the intangible asset
6 its ability to reliably measure the expenditure attributable to the intangible asset during its development
b.example
1 the design,construction and testing of pre-production or pre-use prototypes and models
2 the design of tools,jigs.moulds and dies involving new technology
3 the design construction and operation of a pilot plant that is not of a scale economically feasible for commercial production
4 the design construction and testing of a chosen alternative for new or Improved
material.devices.products.processes.systems or services
3、other internally generated intangible assets
prohibit the recognition of internally generated brands mastheads publishing titles and customer lists and similar items as intangible assets
ACCA智播课主要是搭载智能学习系统，增加冲刺阶段的直播授课，双模式学习。基础阶段利用智能平台巩固学习，夯实专业基础；冲刺直播阶段，重点突出，难点讲解，快速掌握重难点知识和题型解法，有效提分。
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ACCA知识学习是长期的事情，坚持ACCA考试是每一位学员应该做到的。通过ACCA考试掌握更多的财会知识，让自己变成富有的人。更多ACCA备考知识、资料领取及学习答疑的事情，学员可以添加融跃教育老师微信rongyuejiaoyu。
