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财政部财会字［１９９８］２３号附件一：企业会计准则———收入引言１、本准则规范企业在下列交易中形成的收入的会计核算和相关信息的披露：（１）销售商品；（２）提供劳务；（３）他人使用本企业资产。２、收入会计核算的主要问题是何时确认收入及如何计量收入。３、本准
Ministry of Finance, Accounting and Finance [1998] No. 23 Annex 1: Accounting Standards for Business Enterprises --- Income Introduction 1. This Code regulates the accounting of the revenue and the disclosure of relevant information formed by the following transactions: (1) sales of goods; (2) ) Provide services; (3) others use the assets of the enterprise. 2, the main problem of revenue accounting is when to confirm revenue and how to measure revenue. 3, the standard