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十一、收入的核算(一)收入的定义收入,是指企业在销售商品、提供劳务及让渡资产使用权等日常活动中形成的经济利益的总流入。包括销售商品收入、劳务收入、利息收入、使用费收入、租金收入、股利收入等.但不包括为第三方或客户代收的款项。这里的日常活动,是指企业为完成其经营目标而从事的所有活动,以及与之相关的其他活动。如工业企业销售产品、商品流通企业销售商品、出租固定资产、商业银行提供贷款服务、广告商提供广告策划服务等。这里的经济利益,是指现金或最终能转化为现金的非现金资产。
Accounting of Income (I) Definition of Revenue Revenue refers to the total inflow of economic benefits formed by the enterprise in daily activities such as selling goods, providing labor services and transferring the right to use assets. Including sales of goods income, labor income, interest income, royalties income, rental income, dividend income, etc. But does not include money collected for third parties or customers. The daily activities here refer to all the activities an enterprise undertakes to accomplish its business objectives and other related activities. Such as industrial enterprises selling products, commodity distribution companies selling goods, rental of fixed assets, commercial banks to provide loan services, advertisers to provide advertising planning services. The economic benefits here are cash or non-cash assets that can eventually be converted into cash.