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营业收入的确认是会计确认的一项重要内容一关于会计确认，有广义和狭义的两种理解。广义的理解，是指一项交易、事项和情况发生后，应该不应该、在什么时候、如何在账簿上加以记录．以及应否、如何、何时在报表上进行披露。狭义的理解，确认只是指应否与何时加以记录与报告的
Confirmation of operating income is an important part of accounting confirmation. With respect to accounting confirmation, there are two broad and narrow definitions. In a broad sense, it means that after a transaction, event or situation occurs, it should not, should, and how it should be recorded on the books of account. And whether or not, how and when to disclose on the report. In a narrow sense, confirmation only refers to whether and when it should be recorded and reported.