中国财务会计法律法规中英数据库-R-1-SCIdict专业学术词典-北京语际翻译公司

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;

（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: