At the end of the business year, accountants always set the balances of temporary accounts to zero. In this way, income measurement begins with a fresh start each year.

每个经营年度末，会计总是将临时账户的余额清零。这样，每年的利润就会重新计算。

youdao

Course includes principles and standards of balance sheet valuation, income measurement, financial disclosure and cash flow analysis that link preparation and use of such statements.

课程内容包括原则和资产负债表的估价，收入计量，财务披露和现金流量分析的标准，编制和连接这些声明的使用。

youdao

An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.

企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。

youdao

In addition to income measurement, a research team led by Professor Zhou Xiaohong in Nanjing University further defined middle class occupations as professionals in management and technology, entrepreneurs, private business owners, and civil servants (meaning government officials).

FORBES: Defining the Chinese Middle Class

We develop a statistical framework that uses lights growth to augment existing income growth measures, under the assumption that measurement error in using observed light as an indicator of income is uncorrelated with measurement error in national income accounts.

FORBES: Celebrate Earth Hour By Turning the Lights *On*

The most common definition uses income as a measurement.

FORBES: Defining the Chinese Middle Class