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收入,是指公司、企业在销售商品、提供劳务及他人使用本公司、企业资产等日常活动中所形成的经济利益的总流入。这种总流入表现为资产的增加或债务的清偿。公司、企业销售商品的收入主要指取得货币资产方式的商品销售,以及正常情况下以商品抵偿债务的交易等;提供劳务的收入主要有提供各种劳务服务所获取的收入:他人使用本公司、本企业资产的收入则是指公司、企业让渡资产使用权所获取的收入,包括因他人使用本企业现金而收取的利息收入、因他人使用本企业的无形资产等而形成的使用费收入,以及他人使用本企业的固定资产取得的租金收入,因债权投资取得的利息收入及进行股权投资取得的股利收入等。收入可以按不同的标准分类,按照收入的性质可分为商品销售收入、劳务收入、允许他人使
Revenue refers to the total inflow of economic benefits formed by companies and enterprises in the daily activities of selling goods, providing labor services and using others of the Company and enterprise assets. This total inflow shows an increase in assets or debt repayments. Revenues from sales of goods by companies and enterprises mainly refer to the sales of goods obtained through monetary assets and the trade off of goods under normal circumstances. The income from the provision of labor mainly includes the income from the provision of various labor services: the use of the Company by others, Revenue from the assets of the Company refers to the income earned by the Company and the Company upon the assignment of the right to use the assets, including the interest income received due to the use of the cash of the Company by others, royalty income arising from the use of the intangible assets of the Company by others, As well as other people’s use of the fixed assets of the enterprise to obtain rental income, interest income from debt investment and dividend income from equity investment. Income can be classified according to different standards, according to the nature of income can be divided into sales revenue of goods, labor income, allowing others to make