- 中国财务会计法律法规中英数据库 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
中国财务会计法律法规中英数据库
- （一）款项和有价证券的收付； (1) Receipts and payments of funds and/or securities;
- （二）应收及预付款项；? (2)receivable and advance payments;
- （二）因合同变更、索赔、奖励等形成的收入。? (2)Revenue incurred by alterations in contract, claims for compensation and incentive payments.
- （三） 提供或接受劳务。? (3) Rendering or receiving labor services;
- （三） 提供或接受劳务。? (3) Rendering or receiving labor services;
- （五） 研究、拟订企业国有资本收益分配和国有资本经营预算的制度。? (5) researching and drafting the systems on the distribution of state-owned capital gains and the operation budget of state-owned capital;
- 应收及预付款项应当按实际发生额记帐。 Receivables and prepayments shall be accounted for according to actual amount.
- 索赔款同时满足下列条件的，才能构成合同收入：? Revenue incurred by claims should be recognized when both of the conditions as follows are met simultaneously:
- 长期工程（包括劳务）合同，一般应当根据完成进度法或者完成合同法合理确认营业收入。 Revenue of long-term project contract (including labour service) shall be reasonably recognized, in general, according to the completed progress method or the completed contract method.
- 合同变更款同时满足下列条件的，才能构成合同收入：? Revenues incurred by alterations in the contract shall be recognized when both of the conditions as follows are met simultaneously:
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