收入确认

但到10月初Twitter发布公开版的S-1时，收入确认政策这部分已经发生了改变。

But by the time twitter released its public S-1 in early October that section of its so-called revenue recognition policy had changed .

收入确认政策也受到非常严密的调查，因为这些政策的变动可能暗示出现了严重的现金流问题；另外，旨在夸大销售额或制造人为销量的关联方交易或“循环”（roundrobin）交易颇为常见。

Revenue recognition policies are also examined very closely , as changes in such policy can be indicative of serious cash flow problems ; in addition , related party transactions or " round robin " transactions to inflate sales or create artificial sales volume are common .

改革医疗收入确认会计记账制度的探讨

Study on reforming medical income to confirm accounting bookkeeping system

施工企业年终工程结算收入确认的时间性差异

The Timely Discrepancy on the Year-end Project Income Balance of the Constructing Enterprise

浅议房地产开发企业的收入确认

Discussion on recognition of income for real estate enterprises

对个体商店营业收入确认与核算的探讨

On Recognition and Accounting for Revenue on Individual Shops

第四章收入确认的审计问题。

Chapter 4 discusses audit issues in revenue recognition .

这家公司表示，它的收入确认方法还在发展完善中。

The company said its method was still evolving .

海洋运输收入确认与计量的研究

Researches in Recognition and Measurement of Ocean Shipping Revenue

销售收入确认与会计职业判断

Identification of Marketing Revenue Judgement of Accounting Profession

浅析我国证券投资基金收入确认的原则

A Discussion of the Principles Used in Investment Fund Revenue Recognizing in our Country

收入确认差异的比较研究&来自B股市场的证据

A Comparative Study on the Difference of Revenue Recognition : Evidence from B Share Market

介绍了企业在收入确认方面出现的各种不正当行为以及针对这些行为应当如何正确对待。

This paper presents the misconducts of enterprises in income confirmation and discusses the related preventions .

与收入确认有关的问题是会计准则制订者和会计人员面对的最为重要，或许也是最为困难的问题之一。

Consequently , issues involving revenue recognition are among the most important . and the most difficult .

最后，结合目前国际上关于收入确认准则制定的现实状况，本文探讨了收入确认准则的制定问题。

Finally , the development of accounting standard on revenue recognition is discussed according to current international efforts .

此外，本文还设专门一章探讨了与收入确认相关的审计问题。

Furthermore , there is a specific chapter about the audit issues in revenue recognition in this dissertation .

收入确认不仅包括营业收入的确认，还应包括资产置存收益的确认；

Income confirmation includes not only the confirmation of business income but also the confirmation of inventory assets benefits .

保费收入确认的核心是对保费收入中含有的非保险风险是否进行分拆以及如何分拆的问题。

The core of revenue recognition is whether to unbundle and how to unbundle the non-insurance risk within the premium .

其次，引入了最新的收入确认理论客户合同基础的收入确认原则及相关评论。

Secondly , the article will introduce the latest theory of Revenue Recognition in Contracts with Customers and the related comments .

由于收入确认的时间可能远早于现金流入的时间，投资者应当比以往更加关注营运现金流。

Because revenue could be recognized much sooner than it turns into cash , investors should fix their attention on operating cash flows more than ever .

保险合同的上述特点，使得长期以来保险会计的确认和计量存在一定困难，其主要的难点体现为保险合同收入确认与准备金计量。

There are difficulties in recognition and measurement of insurance accounting , due to above characteristics . How to recognize the revenue and measure the reserve is the main difficulty .

在对会计基本假设、理论和概念进行回顾后，本网对互联网企业会计收入确认与计量常见问题进行了跨国会计准则的比较，拓展了本文的研究范围。

After reviewing basic principles and concepts of accounting , this essay compares differences of accounting principles across countries on common issues of accounting recognition and measurement , which extends the scope of this essay .

为更好地执行财政部2000年公布的《企业会计制度》，重点提出新旧会计制度关于收入确认的区别，并针对这些不同以实例进行分析。

In order to implement the Accounting System in Enterprises announced by Finacial Department in 2000 , the differences of receipts confirmation between the new accounting system and the old one are put forward and analysed through different examples .

计量属性重新引入了公允价值，代替了旧准则中的账面价值；债务重组收益计入营业外收入确认为收入要素，而不再计入资本公积。

Measurement attributes reintroduced to the " fair value ", instead of the " old maxim book value "; Debt restructuring gains recorded in " non-operating income " recognized as income elements , and no longer included in the " capital reserve " .

新《企业会计制度》根据实质重于形式原则规定了新的收入确认标准，由于确认标准的不同，会形成不同的应收账款和收入金额，产生不同的财务状况经营成果。

According to the principle of Essence is more important than form , the new enterprise accounting system specifies the new standard for incoming confirmation . Because of different confirmation standard , different receivables and income amount occurs , furthermore , different financial status running achievements occurs .

收入的确认、计量及在会计实务中的应用

Certificate and Measurement for Income , the Application of Accounting Practice

政府收入的确认与计量研究

A Research on the Recognition Measurement and Reporting of Governmental Revenues Research

服务收入的确认可依据服务发生的开始日期。

Service revenue recognition commences upon the launch date of the related service .

质量收入的确认和计量

Determination and measurement about the quality revenues

企业销售收入的确认遵循权责发生制原则和实质重于形式原则；

The sales income of enterprises shall be confirmed following the principles of accrual basis and substance-over-form ;