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在阅读文献的时候，总是遇见一些有关收入收益的的单词income、revenue、accrual、earnings。请问它们之间的含义有什么区别。先谢过！

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关键词：earnings earning accrual Revenue Income revenue income 单词 收益

Revenue = the money inflow.. that is the money you receive. In manufacturing kind of firms, it use Sales, but if providing services, it call Revenue

Income = The money you generate from Revenue minus Cost.   it's from normal business operation.

Earning = similar to Income.. but earning mean unusual gain which apart from normal business operation. For example you have an asset and you sell your asset at a premium price, you make an earning.

Accrual = mean the transaction was recognize and record but not yet paying or receiving cash.  For example: You sell your product in credit, you recognize AR which is an accrual accounting.

super_rolex 发表于 2012-3-15 23:51
Revenue = the money inflow.. that is the money you receive. In manufacturing kind of firms, it use S ...

太感谢了，这么精彩的答案！

Revenue = the money inflow.. that is the money you receive. In manufacturing kind of firms, it use Sales, but if providing services, it call Revenue

Income = The money you generate from Revenue minus Cost.   it's from normal business operation.

Earning = similar to Income.. but earning mean unusual gain which apart from normal business operation. For example you have an asset and you sell your asset at a premium price, you make an earning.

Accrual = mean the transaction was recognize and record but not yet paying or receiving cash.  For example: You sell your product in credit, you recognize AR which is an accrual accounting