风力发电业欣欣向荣，而上周该公司表示，2006年由于总收入增长8%，已实现扭亏为盈。

The wind business is booming, and the company said last week that it had swung into profit in 2006, thanks to an 8% rise in revenue.

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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.

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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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