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在市场经济条件下,收入规模的大小越来越受到企业和投资者等众多财务报表使用者的关注,成为评价企业经营业绩的一个重要财务指标。《企业会计准则第14号——收入》对于企业收入的确认、计量和披露都进行了规范。然而,随着市场上新型业务模式的不断涌现,在实务中如何运用企业会计准则规定的原则,正确核算收入,从而真实地反映企业的生产经营成果,越来越成为人们关注的一个问题。收入应该按照总额还是净额确认收入是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流
Under the condition of market economy, the size of the income is more and more concerned by many users of financial statements, such as enterprises and investors, and becomes an important financial index to evaluate the business performance. Accounting Standard for Business Enterprises No. 14 - Revenues regulates the recognition, measurement and disclosure of corporate income. However, with the continuous emergence of new business models in the market, how to apply the principles stipulated in the Accounting Standards for Business Enterprises and correctly calculate the revenue so as to truly reflect the production and management results of enterprises has become a problem of concern. Revenue should be recognized in terms of total amount or net amount Revenue refers to the total amount of revenue generated by an enterprise during its ordinary course of business that will result in an increase in the owner’s equity that is unrelated to the capital invested by the owner