计量会计收益是根据权责发生制概念，经济学家将收益定义为：其核心是收入实现和配比原则。

Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.

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实现原则是指收入应该在销售商品和提供劳务的那一时刻加以确认。

The realization principle indicates that revenue should he recognized at the time goods are sold or services are rendered.

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实现原则指只有当撰取收入的过程已实质上完成时，才在帐户中确认收入的原则；通常指将销售的商品和劳务提供给客户时。

The principle of recognizing revenue in the accounts only when the earning process is virtually complete, which is usually at the time of sale of goods or rendering service to customers.

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实现原则指只有当撰取收入的过程已实质上完成时，才在帐户中确认收入的原则；通常指将销售的商品和劳务提供给客户时。

The principle of recognizing revenue in the accounts only when the earning process is virtually complete, which is usually at the time of sale of goods or rendering service to customers.

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