在这一时点企业已经基本完成了盈利过程并且商品或劳务的销售价值可以被客观地计量。

At this time point the business has essentially completed the earning process and the sales value of the goods or service can be measured objectively.

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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。

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.

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国家可以对作为最后贷款人的债主重重地收税，或者，不合意地，对银行盈利征收重税，或在交易过程中课以“托宾税”。

The state could charge heftily for acting as lender of last resort—or, less desirable, impose a windfall tax on bank profits or a “Tobin tax” on transactions.

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