对于一个新建的公司,收入确认通常不难。
For a startup company, revenue recognition is not normally difficult.
第四章,收入确认的会计理论基础。
The fourth chapter of revenue recognition, accounting theoretical basis.
第四章收入确认的审计问题。
有一个非常重要但又高度技术性的概念叫做收入确认。
There is a very important, but highly technical, concept called revenue recognition.
符合收入定义和收入确认条件的项目,应当列入利润表。
An item that satisfies the definition and recognition criteria of revenue shall be included in the income statement.
收入确认决定了某段期间你可以在会计报表上填上多少收入。
Revenue recognition determines how much revenue you will put on your accounting statements in a specific time period.
第四章是笔者对于海洋运输收入确认和计量的方法的探讨。
Chapter 4 will probe the way of recognition and measurement of ocean shipping company.
第五章对海洋运输企业对运输收入确认的帐务处理方法进行设计。
Chapter 5 will "design a new way of accounting for revenue of ocean shipping company".
美国GAAP收入确认文学是建立在原则,类似于国际财务报告准则。
U. S. GAAP revenue recognition literature is built on principles that are similar to those in IFRS.
与此同时,FASB与IASB正在共同执行目前刚刚公布的收入确认标准。
Meanwhile FASB and the IASB are working together on implementing the recently-released revenue recognition standard.
信中的问题是询问该委员会可否改写针对产品中嵌入式非单独销售软件的收入确认标准。
At issue: how FASB might rework the rules related to recognizing revenue for software that's bundled into a product and never sold separately.
虽然本案和现行国际会计准则的收入确认规则有关,但它有可能再次发生在任何一家公司身上。
Although this case related to current IFRS revenue recognition rules, it can happen again, and to any company.
苹果已与其他科技公司多次对重新制定有关绑定产品(或多重交付性产品)的收入确认方法进行游说。
Apple and other tech companies have been lobbying for a rewrite of the so-called multiple deliverables, or bundling, rule for quite some time.
随后,美国证券监察机构开始对戴尔与收入确认或有关联的财务问题展开调查,戴尔因此大概必须就过去数年的利润重编报表。
Then America's securities watchdog began investigating Dell for accounting problems, probably relating to revenue recognition, and Dell may yet have to restate profits for the past few years.
在2008年12月份,财务会计准则委员会和国际会计准则委员会已经发布了一个讨论期为六个月的收入确认准则的讨论稿。
A broader revenue-recognition discussion paper was issued by FASB and the International Accounting Standards Board in December 2008 for a six-month comment period.
长期工程合同收入按已完成的合同方式进行合理确认。
Revenue of long-term project contract shall be reasonably recognized, according to the completed contract method.
昨天的消息确认了支付的价格,另外天空又把剩余两个包中的一个收入囊中,这样他们一共获得了六个“23场转播包”中的五个。
Yesterday provided confirmation of the price paid, plus news that Sky had won one of the two remaining packages, and thus five of the six 23-game packages altogether.
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。
As I explained in the Income Statement post, revenues are recognized as they are earned, not necessarily when they are collected.
至少应该确认这些收入是经过通货膨胀调整的(最好是在不断上升)。
At a minimum, confirm that incomes are being adjusted for inflation (or ideally rising).
Reich确认说“如果我们来做的话,我们会得到更多的收入。”但是他们并不像让规范的合作和对资金的管理分散注意力。
Reich acknowledges that "we would certainly get more revenues if we did it ourselves," but does not want to be distracted by regulatory compliance and managing large pools of money.
管理层要确认:对于驱动每个组织的两个基本战略目标——降低成本、增加收入,改变要可以实现二者之一。
Management need to be convinced that the change will deliver on one of the two fundamental strategic objectives that drive every organisation - reducing cost or increasing revenue.
如果你销售了商品,你的收入数额便是你所销售货的价格,而它将在售出所在的时期进行确认。
If you sell something, your revenue is the price at which you sold the item and it is recognized in the period in which the item was sold.
如果你是帮人做广告的,收入数额就是你卖广告的价格,而确认就发生于广告实际在你的媒体上出现的时期。
If you sell advertising, revenue is the price at which you sold the advertising and it is recognized in the period in which the advertising actually ran on your media property.
保存工资存根可以了解并确认你的个人收入。
Saving paycheck stubs is helpful in keeping track of and verifying your income.
确认所有宴会和活动收入已被记录。
第四十五条企业应当合理确认营业收入的实现,并将已实现的收入按时入帐。
Article 45 Enterprises shall rationally recognize revenue and account for the revenue on time.
下面是一个月的详细报告(我已经得到google的许可,向大家展示我的收入报告,如果你要公开你的google账户的信息,请确认你已经得到google的授权)。
And here is the full month report: I have permission from Google to display this in my blog and in my presentations.
在随后的会计期间,企业应当继续确认该金融资产产生的收入和该金融负债产生的费用。
In the subsequent accounting periods, the enterprise shall continue to recognize the income generated by the financial asset and the expenses generated by the financial liability.
建造合同收入与合同费用的确认是建筑业会计核算中的核心与难点问题。
Confirmation of income and expense in building contract is core and difficulty to building industry accounting check.
建造合同收入与合同费用的确认是建筑业会计核算中的核心与难点问题。
Confirmation of income and expense in building contract is core and difficulty to building industry accounting check.
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