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.

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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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介绍了企业财务会计核算的配比原则，对企业的收入、费用、产品开发费用的确认原则进行了分析。

The apportion principle in business financial accounting assess is introduced, the confirmation principle to business's income, cost and product developing expense analyzed.

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