营业收入确认

признание доходов предприятия

现金收付实现制营业收入认定法

cash basis of revenue recognition

按现金收付制规定，企业收到的现金大都作为收入处理，付出的现金大都作为费用处理。

Under the cash basis of accounting most receipts of money are revenues and most expenditures of money are expenses.