... recognition of expense费用确认 recognition of revenue营业收入确认 recognition principle确认原则 ...
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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.
企业应当在发出商品、提供劳务，同时收讫价款或者取得索取价款的凭据时，确认营业收入。
Enterprises shall recognize revenue when merchandise shipped, service provided as well as money collected or rights to collect money obtained.
其次，债务重组收益不再计入“资本公积”，而是确认为收入要素，计入“营业外收入”账户。
"Second, the debt restructuring income no longer included in" capital surplus ", but recognized as income factor, included in "operating income" account."
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