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1、1Accounting of the revenue recognition criteria to define and AnalysisAbstract income is one of the core elements of accounting, the existing accounting definition of income has not been internationally recognized. Correctly grasp the concept of income, we must distinguish between revenue, income an
2、d profits of the boundaries. I issued in 2006 our country Accounting Standards for Enterprises - Basic Standard in the concept, just the definition of the accounting revenue recognition criteria and talk a humble opinion. Keywords define revenue recognition accounting standards From the 1930s to now
3、, on the meaning of the definition of accounting income has been a hot research topic in accounting the U.S. Financial Accounting Standards Board is the main revenue recognized in its continuous, regular business activity, due to the production or delivery of the goods, provided the services or othe
4、r activities carried out to obtain the assets 2or settle the liabilities of the International Accounting Standards Board that the income is the main business activities in the normal increase in economic benefits, its performance as a result of asset flows, assets, liabilities increase or decrease t
5、he occurrence caused by the increase in equity. But as one of the basic elements of accounting income, international accounting profession has not yet been a convincing definition. This article will discuss the definition and recognition of accounting standards for income talk a humble opinion. Firs
6、t, define the meaning of income China promulgated in 2006 pointed out that income is an enterprise in the sale of goods, providing services and by others of enterprise assets in the form of daily activities, the total inflow of economic benefits, not including the first three or customers on behalf
7、of the funds. Income as one of the basic elements of financial accounting, with the following four basic characteristics: 1 source of income should be the companys daily activities, rather than occasional transactions or events. 3On the income derived from the daily activities of enterprises, Chinas
8、 accounting standards will be a source of income summed up as enterprises in selling products, providing services and others to use the daily activities such as corporate assets in the form of economic interests. daily activities should be for the completion of its corporate business objectives and
9、engage in all activities, and other related activities and some transactions or events can bring economic benefits, but not are formed by the daily activities, such inflows of economic benefits are usually referred to as profits, sale of fixed assets such as corporate interests are not acquired as i
10、ncome. 2 income forms, including: (1) the inflow of assets or resources that the increase in corporate assets, such as increased bank deposits, accounts receivable, etc., (2) debt settlement, that is to reduce corporate debt, If the goods or services to cover the debt, (3) the increase in assets, li
11、abilities, reduce or both. 3 results will lead to revenue increases owners 4equity business, revenue of the three forms, that is, assets increase or decrease in liabilities or both, companies are usually able to obtain increased equity income, but net of related income, if net after costs, is likely
12、 to increase owners equity may also reduce the owners equity. 4 includes only the business income inflow of economic benefits, does not include third-party or client money collected for, such as value-added tax. In short, to correctly grasp the concept of income, we must distinguish between revenue,
13、 income and profits of the boundaries. Income, including income and profits. Income from the business activities of daily living, and economic profits from business operations incidental income is the total and in accordance with the principle of matching costs associated with, respectively, in the
14、financial statements reflect the profits are sporadic income, in the accounting statements usually reflected in the net. Second, the income classification criteria 1 in 5accordance with the reasons for the formation of income, the income of Chinas accounting standards are divided into merchandise sa
15、les, labor income provided by others of enterprise assets and acquired income. Product sales revenue is the basic content of corporate income, sales of goods can be used for business, including corporate and production of goods for sale and companies for sale and purchase of goods, products such as
16、industrial enterprises, commercial enterprises such as the purchase of goods, the sales of other stocks such as raw materials, packaging materials, also regarded as goods, providing services to obtain the cash flow is the main business income of the other content types to provide more services, including tourism, transportation, catering, advertising, barber, photography, dyeing, consulting, age
