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| revenue accounting and recognition rar part 2: SAP Revenue Accounting and Reporting and IFRS 15 Dayakar Domala, Koti Tummuru, 2017 Introduction to IFRS 15 and SAP revenue accounting and reporting -- Project execution approach -- Configuring SAP revenue accounting and reporting -- Transition strategy and options -- Business cases: telecom and high tech -- Conclusion |
| revenue accounting and recognition rar part 2: Ifrs 15 Leo Lehr, 2017-07-20 Companies are required to implement a new accounting standard in January 2018 - the IFRS 15 standard for revenue from contracts with customers. In the process, they have the unique chance to do more than just fulfill a regulation: The implementation is an opportunity to critically assess processes for revenue accounting and improve inefficient business-as-usual processes. When the standard is implemented together with process improvements and powerful software, your company can gain a competitive advantage and significantly lower the cost of becoming compliant. Those companies that drag their feet and have to comply on a manual basis each month after January 2018 will be at a disadvantage, due to the high cost of manually reconciling accounts and creating reports. In this book, you will learn the regulatory background of IFRS 15 and how to best meet the challenges associated with implementation, based on examples from the telecommunications and software industries. IFRS 15: Revenue from contracts with customers, with SAP Revenue Accounting and Reporting prepares organizations for the impact of the standard on processes throughout the company that are related to revenue recognition. The authors explore: - How the most important IFRS 15 framework, the 5-step model, works - How different areas of your company will be affected by IFRS 15 - How IFRS 15 implementation works with the solution from one vendor, SAP's Revenue Accounting and Reporting (SAP RAR) module. |
| revenue accounting and recognition rar part 2: Configuring SAP Fiori Launchpad Claus Burgaard, Setu Saxena, 2021-12 Get the SAP Fiori launchpad up and running! Configure the SAP Fiori launchpad for key on-premise systems: SAP S/4HANA, SAP Business Suite, and SAP Enterprise Portal. Use the SAP Launchpad service in the cloud by setting up SAP Business Technology Platform (SAP BTP) and leveraging tools like SAP Business Application Studio. Follow a real-world landscape example and make the most of SAP Fiori's modern UX!In this book, you'll learn about:a. User Experience Discover the SAP Fiori user experience: design principles, launchpad components, personas, and more. Get a big-picture view of SAP's UX architecture and set the stage with a sample landscape. b. Configuration Follow practical instructions to configure the SAP Fiori launchpad for on-premise SAP backends. Then implement the SAP Fiori launchpad in the cloud by configuring the SAP Launchpad service on SAP BTP and connecting to on-premise systems using the cloud connector. c. Cloud Services See how to create plugins for the SAP Launchpad service using SAP Business Application Studio. Integrate and use cloud services like SAP Web Analytics and SAP Conversational AI to optimize the SAP Fiori launchpad user experience. Highlights include:1) User experience architecture2) Integration 3) SAP S/4HANA4) SAP Business Suite5) SAP Enterprise Portal6) SAP Business Technology Platform (SAP BTP)7) SAP Launchpad service8) SAP Business Application Studio9) SAP Web Analytics10) SAP Conversational AICloud connectorSAP Mobile Start app |
| revenue accounting and recognition rar part 2: SAP Billing and Revenue Innovation Management Chaitanaya Desai, 2019 Whether you're upgrading an existing billing system or moving to a subscription or consumption-based model, SAP BRIM is ready-and here's is your guide! From subscription order management and charging to invoicing and contract accounting, get step-by-step instructions for each piece of the billing puzzle. For setup, execution, or analytics, follow a continuous case study through each billing process. With this book, join the future of billing!-- |
| revenue accounting and recognition rar part 2: The Water Footprint Assessment Manual Arjen Hoekstra, Ashok K. Chapagain, Maite M. Aldaya, Mesfin M. Mekonnen, 2012-08-21 People use lots of water for drinking, cooking and washing, but significantly more for producing things such as food, paper and cotton clothes. The water footprint is an indicator of water use that looks at both direct and indirect water use of a consumer or producer. Indirect use refers to the 'virtual water' embedded in tradable goods and commodities, such as cereals, sugar or cotton. The water footprint of an individual, community or business is defined as the total volume of freshwater that is used to produce the goods and services consumed by the individual or community or produced by the business. This book offers a complete and up-to-date overview of the global standard on water footprint assessment as developed by the Water Footprint Network. More specifically it: o Provides a comprehensive set of methods for water footprint assessment o Shows how water footprints can be calculated for individual processes and products, as well as for consumers, nations and businesses o Contains detailed worked examples of how to calculate green, blue and grey water footprints o Describes how to assess the sustainability of the aggregated water footprint within a river basin or the water footprint of a specific product o Includes an extensive library of possible measures that can contribute to water footprint reduction |
| revenue accounting and recognition rar part 2: Accounting for Biological Assets Rute Gonçalves, Patrícia Teixeira Lopes, 2017-10-16 This book explores accounting for biological assets under IAS 41 – Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants. Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets. Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41. |
| revenue accounting and recognition rar part 2: Report of the Librarian of Congress Library of Congress, 1900 |
| revenue accounting and recognition rar part 2: Practical Guide to SAP® FI-RA Larry M. McKinney, 2017 |
| revenue accounting and recognition rar part 2: Cost Analysis and Rate Setting Manual for Animal Resource Facilities National Institutes of Health (U.S.). Division of Research Resources, 1974 |
| revenue accounting and recognition rar part 2: The Light of Knowledge Francis Cody, 2013-11-15 Since the early 1990s hundreds of thousands of Tamil villagers in southern India have participated in literacy lessons, science demonstrations, and other events designed to transform them into active citizens with access to state power. These efforts to spread enlightenment among the oppressed are part of a movement known as the Arivoli Iyakkam (the Enlightenment Movement), considered to be among the most successful mass literacy movements in recent history. In The Light of Knowledge, Francis Cody’s ethnography of the Arivoli Iyakkam highlights the paradoxes inherent in such movements that seek to emancipate people through literacy when literacy is a power-laden social practice in its own right. The Light of Knowledge is set primarily in the rural district of Pudukkottai in Tamil Nadu, and it is about activism among laboring women from marginalized castes who have been particularly active as learners and volunteers in the movement. In their endeavors to remake the Tamil countryside through literacy activism, workers in the movement found that their own understanding of the politics of writing and Enlightenment was often transformed as they encountered vastly different notions of language and imaginations of social order. Indeed, while activists of the movement successfully mobilized large numbers of rural women, they did so through logics that often pushed against the very Enlightenment rationality they hoped to foster. Offering a rare behind-the-scenes look at an increasingly important area of social and political activism, The Light of Knowledge brings tools of linguistic anthropology to engage with critical social theories of the postcolonial state. |
| revenue accounting and recognition rar part 2: Accounting and Order Mahmoud Ezzamel, 2012-12-12 This book draws on ancient Egyptian inscriptions in order to theorize the relationship between accounting and order. It focuses especially on the performative power of accounting in producing and sustaining order in society. It explores how accounting intervened in various domains of the ancient Egyptian world: the cosmos; life on earth (offerings to the gods; taxation; transportation; redistribution for palace dependants; mining activities; work organization; baking and brewing; private estates and the household; and private transactions in semi-barter exchange); and the cult of the dead. The book emphasizes several possibilities through which accounting can be theorized over and above strands of theorizing that have already been explored in detail previously. These additional possibilities theorize accounting as a performative ritual; myth; a sign system; a signifier; a time ordering device; a spatial ordering device; violence; and as an archive and a cultural memory. Each of these themes are summarized with further suggestions as to how theorizing might be pursued in future research in the final chapter of the book. This book is of particular relevance to all accounting students and researchers concerned with theorize accounting and also with the relevance of history to the project of contemporary theorizing of accounting. |
| revenue accounting and recognition rar part 2: Process Engineering and Industrial Management Jean-Pierre Dal Pont, 2013-03-04 Process Engineering, the science and art of transforming raw materials and energy into a vast array of commercial materials, was conceived at the end of the 19th Century. Its history in the role of the Process Industries has been quite honorable, and techniques and products have contributed to improve health, welfare and quality of life. Today, industrial enterprises, which are still a major source of wealth, have to deal with new challenges in a global world. They need to reconsider their strategy taking into account environmental constraints, social requirements, profit, competition, and resource depletion. “Systems thinking” is a prerequisite from process development at the lab level to good project management. New manufacturing concepts have to be considered, taking into account LCA, supply chain management, recycling, plant flexibility, continuous development, process intensification and innovation. This book combines experience from academia and industry in the field of industrialization, i.e. in all processes involved in the conversion of research into successful operations. Enterprises are facing major challenges in a world of fierce competition and globalization. Process engineering techniques provide Process Industries with the necessary tools to cope with these issues. The chapters of this book give a new approach to the management of technology, projects and manufacturing. Contents Part 1: The Company as of Today 1. The Industrial Company: its Purpose, History, Context, and its Tomorrow?, Jean-Pierre Dal Pont. 2. The Two Modes of Operation of the Company – Operational and Entrepreneurial, Jean-Pierre Dal Pont. 3. The Strategic Management of the Company: Industrial Aspects, Jean-Pierre Dal Pont. Part 2: Process Development and Industrialization 4. Chemical Engineering and Process Engineering, Jean-Pierre Dal Pont. 5. Foundations of Process Industrialization, Jean-François Joly. 6. The Industrialization Process: Preliminary Projects, Jean-Pierre Dal Pont and Michel Royer. 7. Lifecycle Analysis and Eco-Design: Innovation Tools for Sustainable Industrial Chemistry, Sylvain Caillol. 8. Methods for Design and Evaluation of Sustainable Processes and Industrial Systems, Catherine Azzaro-Pantel. 9. Project Management Techniques: Engineering, Jean-Pierre Dal Pont. Part 3: The Necessary Adaptation of the Company for the Future 10. Japanese Methods, Jean-Pierre Dal Pont. 11. Innovation in Chemical Engineering Industries, Oliver Potier and Mauricio Camargo. 12. The Place of Intensified Processes in the Plant of the Future, Laurent Falk. 13. Change Management, Jean-Pierre Dal Pont. 14. The Plant of the Future, Jean-Pierre Dal Pont. |
| revenue accounting and recognition rar part 2: Compensating the Sales Force: A Practical Guide to Designing Winning Sales Compensation Plans David J. Cichelli, 2003-09-22 Compensating the Sales Force is a uniquely jargon-free, how-to guide to all major sales compensation concepts and formulas. Using real-world examples, guru David J. Cichelli: Helps readers select the right compensation strategy for their firm Provides step-by-step guidance to implementing various approaches Simplifies the mathematical formulas that are a thorn in most manager's side |
| revenue accounting and recognition rar part 2: Quantico Charles A. Fleming, Charles A. Braley, Robin L. Austin, 1978 |
| revenue accounting and recognition rar part 2: Forty Years of Uranium Resources, Production and Demand in Perspective OECD Nuclear Energy Agency, 2006 The Red Book, jointly prepared by the OECD Nuclear Energy Agency and the International Atomic Energy Agency, is a recognised world reference source on the uranium industry. This publication collates and analyses key information drawn from the twenty editions of the Red Book published between 1965 and 2004, in order to set out a comprehensive review of developments in the world uranium industry from the birth of civilian nuclear energy through to the beginning of the 21st century. It summarises developments in the major uranium-producing countries and topics covered include: installed nuclear capacity, reactor-related uranium requirements, market price, exploration, resources, production, natural and enriched uranium inventories, thorium, mine start-up and closure histories, environmental aspects of uranium mining and processing. |
| revenue accounting and recognition rar part 2: SAP Analytics Cloud Abassin Sidiq, 2020-05-26 Discover the next generation of BI with this guide to SAP Analytics Cloud! Get your data into the system and see which data models to use in which situations. Next, learn about stories--how to create visualizations for them, publish them, and enhance them. With information on using SAP Analytics Cloud for financial planning, predictive analytics, dashboard creation, and more, this book is your one-stop shop! Highlights include: 1) Data modeling 2) Stories 3) Visualizations 4) Dashboards 5) Financial planning 6) Predictive analytics 7) SAP Analytics Cloud, analytics designer 8) SAP Digital Boardroom 9) SAP Analytics Hub 10) Data integration 11) Configuration |
| revenue accounting and recognition rar part 2: Line-Item Analysis of Earnings Quality Melumad Nahum, Nahum D. Melumad, Doron Nissim, 2009 Line-Item Analysis of Earnings Quality provides a comprehensive summary and analysis of the specific earnings quality issues pertaining to key line item components of the financial statements. After providing an overview of earnings quality and earnings management, Line-Item Analysis of Earnings Quality analyzes key line items from the financial statements. For each key line item, the authors: review accounting principles; discuss implications for earnings quality; evaluate the susceptibility of the item to manipulation; describe analyses and red flags which may inform on the item's quality. Line-Item Analysis of Earnings Quality will prove useful in conducting fundamental and contextual analyses through its analysis and evaluations. |
| revenue accounting and recognition rar part 2: Organizational Theory, Design, and Change Gareth R. Jones, 2004 For undergraduate and graduate courses in Organization Theory, Organizational Change, Macro-Organizational Behavior, Organizational Analysis, and Strategy Implementation. This text provides the most current, thorough, and contemporary account of the factors affecting the organizational design process. |
| revenue accounting and recognition rar part 2: Cost Analysis and Rate Setting Manual for Animal Research Facilities , 2000 |
| revenue accounting and recognition rar part 2: Imperial Leather Anne Mcclintock, 2013-10-01 Imperial Leather chronicles the dangerous liaisons between gender, race and class that shaped British imperialism and its bloody dismantling. Spanning the century between Victorian Britain and the current struggle for power in South Africa, the book takes up the complex relationships between race and sexuality, fetishism and money, gender and violence, domesticity and the imperial market, and the gendering of nationalism within the zones of imperial and anti-imperial power. |
| revenue accounting and recognition rar part 2: Machines as the Measure of Men Michael Adas, 1989 This new edition of what has become a standard account of Western expansion and technological dominance includes a new preface by the author that discusses how subsequent developments in gender and race studies, as well as global technology and politics, enter into conversation with his original arguments. |
| revenue accounting and recognition rar part 2: Why Your Return is Being Examined United States. Internal Revenue Service, 1985 |
| revenue accounting and recognition rar part 2: Capital Preventive Maintenance , 2004 |
| revenue accounting and recognition rar part 2: Transit Journal , 1908 |
| revenue accounting and recognition rar part 2: Financial Accounting with SAP S/4HANA Jonas Tritschler, 2019 Finance professionals, it's time to simplify your day-to-day. This book walks through your financial accounting tasks, whether you're using SAP GUI transactions or SAP Fiori apps in your SAP S/4HANA system. For each of your core FI business processes-general ledger accounting, accounts payable, accounts receivable, and fixed asset accounting-learn how to complete key tasks, click by click. Complete your FI operations smoothly and efficiently!-- |
| revenue accounting and recognition rar part 2: African Perspectives on Genetic Resources Kent Nnadozie, 2003 |
| revenue accounting and recognition rar part 2: Audits of Property and Liability Insurance Companies , 2000 |
| revenue accounting and recognition rar part 2: Capacity Planning with SAP Uwe Göhring, Does your organization need to improve the way it manages capacity management in SAP? This book dives into an often overlooked area of SAP and provides readers with an understanding of SAP Capacity Management functionality, including capacity planning, sequencing, leveling, and scheduling. Identify quick wins you can implement to improve results and identify opportunities. Learn more about your options for resource leveling and identify how to leverage capacity planning to build a more robust supply chain program at your organization. Explore how to leverage material requirements planning (MRP) and advanced planning systems (APS) in SAP to build a better supply program. Take an indepth look at how to translate planned and customer demand into an effective production program. Walk through standard SAP ERP functionality available for capacity management planning. By using practical examples, tips, and screenshots, the author brings readers quickly up to speed on the fundamentals of SAP Capacity Management. - How to leverage SAP Capacity Management - Capacity planning best practices - Options for capacity scheduling in SAP ERP - Automatic resource and material scheduling with SAP APO |
| revenue accounting and recognition rar part 2: Business Planning and Consolidation with SAP Onur Bekmezci, 2017 Understanding the system modeling -- Business process flows and activities -- Using system reports -- Advanced SAP BPC tasks |
| revenue accounting and recognition rar part 2: An Introduction to Taxation Sommerfeld, Ray M., 1990 |
| revenue accounting and recognition rar part 2: The Formations of Modernity Bram Gieben, Stuart Hall, 1993-01-04 Formations of Modernity is a major introductory textbook offering an account of the important historical processes, institutions and ideas that have shaped the development of modern societies. This challenging and innovative book 'maps' the evolution of those distinctive forms of political, economic, social and cultural life which characterize modern societies, from their origins in early modern Europe to the nineteenth century. It examines the roots of modern knowledge and the birth of the social sciences in the Enlightenment, and analyses the impact on the emerging identity of 'the West' of its encounters through exploration, trade, conquest and colonization, with 'other civilizations'. Designed as an introduction to modern societies and modern sociological analyses, this book is of value to students on a wide variety of social science courses in universities and colleges and also to readers with no prior knowledge of sociology. Selected readings from a broad range of classical writers (Weber, Durkheim, Marx, Freud, Adam Smith, Montesquieu, Hobbes, Locke, Rousseau) and contemporary thinkers (Michael Mann, E.P. Thompson, Edward Said) are integrated in each chapter, together with student questions and exercises. |
| revenue accounting and recognition rar part 2: Lease Accounting with SAP Hanno Hofmann, Pamela Lim, Joy Mabborang, Louis Teunissen, 2018 |
| revenue accounting and recognition rar part 2: Introduction to Banking Barbara Casu, Claudia Girardone, Philip Molyneux, 2006 Provides a comprehensive introduction to theoretical and applied issues relating to the global banking industry. The text is organised into four main Sections: Introduction to Banking; Central Banking and Bank Regulation; Issues in Bank Management and Comparative Banking Markets. Over recent years there has been a lack of a comprehensive yet accessible textbook that deals with a broad spectrum of introductory banking issues. This text fills that gap. This book is suitable for all undergraduate students taking courses in banking. It is also great background reading for postgraduate students. |
| revenue accounting and recognition rar part 2: Disclosure Journal , 1973 |
| revenue accounting and recognition rar part 2: COBIT 2019 Framework Isaca, 2018-11 |
| revenue accounting and recognition rar part 2: Corporations, Partnerships, Estates and Trusts William H. Hoffman, 1999 |
| revenue accounting and recognition rar part 2: CIS Annual , 1990 |
| revenue accounting and recognition rar part 2: AICPA Technical Practice Aids American Institute of Certified Public Accountants, 1975 |
| revenue accounting and recognition rar part 2: Corpus Juris ... Annotations , 1938 |
| revenue accounting and recognition rar part 2: Classroom Assessment Techniques Thomas A. Angelo, K. Patricia Cross, 2014-11-04 This thoroughly revised and updated third edition of the best-selling handbook offers teachers at all levels of experience detailed, how-to advice on classroom assessment—from what it is and how it works to planning, implementing, and analyzing assessment projects. The authors illustrate their approach through case studies that detail the real-life classroom experiences of teachers carrying out successful classroom assessment projects. |
revenue和income的区别？ - 知乎
Revenue: Income arising in the course of an entity’s ordinary activities. 简单的讲，income是企业与所有者投入资本无关的经济利益的流入，revenue则是income中与企业主营业务（或者说日常活动）相 …
Revenue 的含义是什么？ 它和 profit 的区别是什么？ - 知乎
2.revenue 是一个广义的概念，既可做国家的财政收入financial revenue 也可做行政事业单位或许企业以销售商品或提供劳务及让渡资产所有权所实现的收入。 用于企业或许行政事业单位的作用相当 …
Revenue、Profit、Turnover、Gains、Income、Proceeds 的区别是 …
首先想说的是，题主提到的这几个词都不能单独拿出来说，要放到具体的名词才能解释（除了revenue) revenue就是收入了，比如如果是merchandise，那么revenue主要是Sales（注意此处是营业额，并 …
营收、净营收、净收入、净利润的区别是什么？ - 知乎
营业收入：Revenue 就是企业所有的销售收入. 净营业收入：Net Revenue 如果是中国的企业在海外上市，一般净营收指的是营业收入扣除营业税金及附加，比如携程（主营业务是服务）的年报就是这个口 …
revenue,operating income,profit,total assets和total equity的区别？
a.主营业务收入（revenue）就是你的sales啦， b.非主营的other revenue 包括租金，利息，bad debts recovered，出售固定资产啦等等，总之除了主营之外的都属于other revenue. 2)profit利润也分为 …
营业收入、净利润、归母净利润分别指什么？ - 知乎
三、营业收入（Operating revenue） 是从事主营业务或其他业务所取得的收入。 指在一定时期内，商业企业销售商品或提供劳务所获得的货币收入。 分为主营业务收入和其他业务收入。
Sale和revenue区别？ - 知乎
但是我也看到一些财务课本的一些案例把sales等同于revenue，那么这是另外一个角度。所以还要具体看报表情况分析。 Revenue是会计上的概念，涉及不同准则下收入的确认规则。 以下是某教材上 …
英文的利润表里Revenue和Sales是一回事吗？ - 知乎
USGAAP通常用revenue 东西比较杂 利息收入啥的也会扔进去 要看下附的明细科目. IFRS通常会用net sales 之类的 之所以有个net是因为很多收入放在之前是同时确认收入和成本的，而后来收入确认准则 …
receipts和revenue的区别是什么？ - 知乎
看了其他的两个回答，偏于字面理解了，下面可以参考下英语的解释：Revenue是符合权责发生制 条件下的营业收入；Receipts 按字面理解是收据，具体的解释是指涉及到现金部分的收入，也包括银行 …
Accrued revenue和unearned revenue有什么区别？ - 知乎
Accrued revenue 应计收入。是指公司卖出了货物或提供了劳务，但还没收钱。从公司角度出发，以今天为起始点，Revenue增加，Accounts Receivable增加。到结点的时候，也就是客户真实付款 …
revenue和income的区别？ - 知乎
Revenue: Income arising in the course of an entity’s ordinary activities. 简单的讲，income是企业与所有者投入资本无关的经济利益的流入，revenue则是income中与企业主营业务（或者说日 …
Revenue 的含义是什么？ 它和 profit 的区别是什么？ - 知乎
2.revenue 是一个广义的概念，既可做国家的财政收入financial revenue 也可做行政事业单位或许企业以销售商品或提供劳务及让渡资产所有权所实现的收入。 用于企业或许行政事业单位的 …
Revenue、Profit、Turnover、Gains、Income、Proceeds 的区别是 …
首先想说的是，题主提到的这几个词都不能单独拿出来说，要放到具体的名词才能解释（除了revenue) revenue就是收入了，比如如果是merchandise，那么revenue主要是Sales（注意此处 …
营收、净营收、净收入、净利润的区别是什么？ - 知乎
营业收入：Revenue 就是企业所有的销售收入. 净营业收入：Net Revenue 如果是中国的企业在海外上市，一般净营收指的是营业收入扣除营业税金及附加，比如携程（主营业务是服务）的年 …
revenue,operating income,profit,total assets和total equity的区别？
a.主营业务收入（revenue）就是你的sales啦， b.非主营的other revenue 包括租金，利息，bad debts recovered，出售固定资产啦等等，总之除了主营之外的都属于other revenue. 2)profit利 …
营业收入、净利润、归母净利润分别指什么？ - 知乎
三、营业收入（Operating revenue） 是从事主营业务或其他业务所取得的收入。 指在一定时期内，商业企业销售商品或提供劳务所获得的货币收入。 分为主营业务收入和其他业务收入。
Sale和revenue区别？ - 知乎
但是我也看到一些财务课本的一些案例把sales等同于revenue，那么这是另外一个角度。所以还要具体看报表情况分析。 Revenue是会计上的概念，涉及不同准则下收入的确认规则。 以下是 …
英文的利润表里Revenue和Sales是一回事吗？ - 知乎
USGAAP通常用revenue 东西比较杂 利息收入啥的也会扔进去 要看下附的明细科目. IFRS通常会用net sales 之类的 之所以有个net是因为很多收入放在之前是同时确认收入和成本的，而后来收 …
receipts和revenue的区别是什么？ - 知乎
看了其他的两个回答，偏于字面理解了，下面可以参考下英语的解释：Revenue是符合权责发生制 条件下的营业收入；Receipts 按字面理解是收据，具体的解释是指涉及到现金部分的收入，也 …
Accrued revenue和unearned revenue有什么区别？ - 知乎
Accrued revenue 应计收入。是指公司卖出了货物或提供了劳务，但还没收钱。从公司角度出发，以今天为起始点，Revenue增加，Accounts Receivable增加。到结点的时候，也就是客户 …
