revenue在会计上的含义较严格，一般指企业的“营业收入”（“营收”），即企业产品和劳务的销售收入，以及利息、股利和租金等收入。在政府会计中，revenue指政府的各项税收收入，即“岁入”、“税收”。例如，美国政府岁入的主要来源是所得税和财产税等直接税，其次是货物税和营业税等间接税。在“营业收...
No. Accrual accounting records revenue for products or services that have been delivered before payment has been received. This is the opposite of deferred revenue in a way, that records revenue for services or products yet to be delivered. Accrual accounting recordsrevenue for payments that have ...
What is revenue in accounting? In this lesson, learn the revenue definition, see revenue examples and learn the difference between revenue and income. Updated: 11/21/2023 Table of Contents What is Revenue? Revenue Example What is the Difference Between Revenue and Income? Lesson Summary ...
The revenue-generating activity must be fully or essentially complete for it to be included in revenue during the respective accounting period. Also, there must be a reasonable level of certainty that earned revenue payment will be received. Lastly, according to the matching principle, the revenue ...
Revenue is a key financial metric that plays a crucial role in accounting. It provides vital information about a company’s financial health, profitability, and overall performance. The calculation of revenue serves several essential purposes within the accounting framework: ...
Accounting Toggle Dropdown About DefinitionTypes of RevenuesRevenue Accounts List Home Accounting Introduction Revenue Accounts Revenue AccountsRevenue is the total amount received by a business or recognized as earned when the business sells something, usually services and goods. In modern accountancy, ...
Balance Sheet GuideAssetsLiabilitiesShareholders EquityAccounting Equation Assets Section Cash and Cash EquivalentsMarketable SecuritiesCertificate of Deposit (CD)Accounts Receivable (A/R)Payables vs. ReceivablesPrepaid ExpensesInventoryWork in Progress (WIP)Current AssetsFixed AssetsProperty, Plant and Equipment ...
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The revenue management literature largely developed outside accounting, but the accounting tools that track revenue, estimate and control cost behavior, measure opportunity costs, and perform variance analysis are integral to success. And although the field of pricing is commonly viewed as part of the...
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