revenue则是income中与企业主营业务（或者说日常活动）相关的部分。两者的区分并不是十分明确，和企业所处的行业和营业范围有很大的关系。更详细的解释，可以参见 http://www.pwc.com/us/en/cfodirect/assets/pdf/accounting-guides/pwc-revenue-recognition-global-guide-2016.pdf 中1-9和1-10两页。
(b) Interest revenue of $3,310 ($13,310 - $10,000). This is recognised over the three years as shown in the table below:Year ended 31 December $Opening receivable $Finance income (10%) $Closing receivable $ 2013 10,000 1,000 11,000 20...
revenue recognitionsale transactionSummary The IASB's Framework defines "income" to include both revenue and gains; IAS 18, however, deals only with revenue. Revenue is defined as income arising from the ordinary activities of an entity and may be referred to by a variety of names including ...
Revenue for federal and local governments would likely be in the form of tax receipts from property or income taxes. Governments might also earn revenue from the sale of an asset or interest income from a bond. Charities and non-profit organizations usually receive income from donations and grant...
In some cases, the reliability of revenue can be questionable as the metric is prone to potential manipulation. For example, the management of a company can artificially inflate revenues by applying aggressive revenue recognition principles.
The specific contractual terms of interest-bearing instruments, such as loans, bonds, or savings accounts, dictate the timing and amount of interest revenue recognition. These terms may include frequency of interest payments, compounding, or other factors that impact the calculation of interest income...
policies set and for “Revenue recognition” below. wwwen.zte.com.cn 在損益表中反映的公允價值淨收益或損失不包括這些金融資 產的紅利,紅利的 確 認按照 收入確認政 策中的規定進行。 zte.com.cn Finance costs include investment interest payable to donors, and also the calculated interest cost of...
4. Interest income:The capital generated from earning interest on loans or other financial instruments. Example:Citigroup generates non-operating capital by earning interest on loans it has issued to customers. Recognition of Revenue Here are the steps to recognize revenue, ...
Revenuerecognition收入确认（financialaccounting）CHAPTER 18 Revenue Recognition A. Revenue Recognition—Basic Concepts.1. Revenue recognition: One of the most difficult problems facing the accounting profession. This problem arises from the difficulty in developing guidelines applicable to all situations.2. ...
of interest used to discount the future cash [...] htisec.com htisec.com 已減值財務資產的利息收入使用計量減值虧損時所用作折現未來現金流的利率確認。 htisec.com htisec.com Revenuearising from assets leased out under operating leasesis recognisedinaccordance with the Group’srevenuerecognition policies...