But the income gains the company recognized from the mortgages were illusory — offset by interest expense, notably the cost of administering the trusts, which make regular payments to investors.
但该公司确认的抵押贷款收益增加是虚的——被利息费用所抵消,特别是定期向投资者支付的信托管理成本。
As I explained in the Income Statement post, revenues are recognized as they are earned, not necessarily when they are collected.
正如我在损益表中所解释,收入予以确认的时点是被赚取的时刻,并不是收取的时刻。
The revenue should be recognized and reported in the income statement when the timing of revenue is reasonably determinable and the earnings process is completed.
当收入的时机能够合理地确定,盈利过程已经完成时,收入就应在收益表中加以确认和报告。
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