企业的商品销售在商品所有权上的主要风险和报酬已转移给买方, 本企业不再对该商品实施继续管理权和实际控制权, 与交易相关的经济利益很可能流入企业, 并且与销售该商品相关的收入和成本能够可靠地计量时, 确认营业收入的实现北京翻译公司。

The Company has transferred the main risks and recompense of the goods property to the Buyer, the Company neither reserves the continuing management right related to the property nor do implements the actual control on the sold goods, therefore, where if the related economic benefit can possibly flow into the Company, as well as the costs and income in relation to sales of the goods can be measured reliably, it can be recognized as the realization of revenue.

企业让渡资产使用权取得的利息收入和使用费收入, 在与交易相关的经济利益能够流入企业, 且收入的金额能够可靠地计量时, 确认收入的实现上海翻译公司。

If the Company abalienates the assets use right with obtaining the interest income and usage expense, and the economic benefit related to the transaction can flow into the Company, moreover, the gained amount can be measured reliably, the revenue on abalienating of assets use right is recognize.