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2012-03-15
在阅读文献的时候,总是遇见一些有关收入收益的的单词income、revenue、accrual、earnings。请问它们之间的含义有什么区别。先谢过!
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2012-3-15 23:51:19
Revenue = the money inflow.. that is the money you receive. In manufacturing kind of firms, it use Sales, but if providing services, it call Revenue

Income = The money you generate from Revenue minus Cost.   it's from normal business operation.

Earning = similar to Income.. but earning mean unusual gain which apart from normal business operation. For example you have an asset and you sell your asset at a premium price, you make an earning.

Accrual = mean the transaction was recognize and record but not yet paying or receiving cash.  For example: You sell your product in credit, you recognize AR which is an accrual accounting.
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2012-3-16 09:38:34
super_rolex 发表于 2012-3-15 23:51
Revenue = the money inflow.. that is the money you receive. In manufacturing kind of firms, it use S ...
太感谢了,这么精彩的答案!
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2012-3-18 14:07:15
Revenue = the money inflow.. that is the money you receive. In manufacturing kind of firms, it use Sales, but if providing services, it call Revenue

Income = The money you generate from Revenue minus Cost.   it's from normal business operation.

Earning = similar to Income.. but earning mean unusual gain which apart from normal business operation. For example you have an asset and you sell your asset at a premium price, you make an earning.

Accrual = mean the transaction was recognize and record but not yet paying or receiving cash.  For example: You sell your product in credit, you recognize AR which is an accrual accounting
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