划线的两句话分别什么意思？

嗨，努力学习的PZer你好：

when all performance obligations have been met except for payment

这句是account receivables的定义，所有的步骤都已完成就是没收钱，

each identified performance obligation is accounted for separately

这两句话中的performance obligation 是确认收入的五个步骤里的

Five steps in recognizing revenue:

1. Identify the contract(s) with a customer

2. Identify the separate or distinctperformance obligationsin the contract

3. Determine the transaction price

4. Allocatethe transactionpriceto the performance obligations in the contract

5. Recognize revenue when (or as) the entity satisfies a performance obligation

这句话是说每一个步骤都是单独确认

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努力的时光都是限量版，加油！