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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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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