revenue [’revənjuː] n. 收入(辨析：income意為收益，gains則通常指資本利得，因此這三種表達收入的關(guān)系為：income = revenue + gains)
e.g. The amount of revenue arising from the sale of goods shall be determined in accordance with the consideration received or receivable from the buyer under contract or agreement is not fair.
【譯】企業(yè)應(yīng)當(dāng)按照從購貨方己收或應(yīng)收的合同或協(xié)議價款確定商品銷售收入金額，己收或應(yīng)收的合同或協(xié)議價款顯失公允的除外。
revenue from the sale of goods 銷售商品收入
revenue from the rendering of services 提供勞務(wù)收入
【講解】
render [’rendə] v. 提出，致使，給予補償 n. 交納，打底，粉刷
revenue arising from the use by others of enterprise assets 讓渡資產(chǎn)使用權(quán)收入
cash discount現(xiàn)金折扣
trade discount商業(yè)折扣
sales allowance[ə’laʊəns] 銷售折讓
sales return 銷售退回
sales by installments with the substance of financing 具有融資性質(zhì)的分期收款銷售商品
consignment sales 委托代銷
【講解】
consignment [kən’saɪnm(ə)nt] n. 委托，運送，托運
delivery of payment in advance 預(yù)售款銷售
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專題:2014注會試題專題 注會備考 綜合階段考試案例分析 命題趨勢及應(yīng)試技巧 復(fù)習(xí)指導(dǎo)
