摘要
"实现"是财务会计的一个重要概念,是收入实现(因出售商品或劳务而形成的现金流入)的基本标准。在对企业收入实现计量及收入确认标准等问题进行分析探讨后发现,财务会计中存在确认收入的三个"实现"概念,即已实现、可实现和未实现。已实现是已获得的现金净流入,可实现是有望在确定期间内按确定金额获得的现金净流入,未实现是期望获得的未来的现金净流入。
＂Realization＂ is an important concept of financial accounting and a basic standard of income realization （cash flow resulted from the sales of goods and labor）. After studying such issues as enterprise income measurement and income confirmation standards, we find that there exist three ＂realization＂ concepts in the confirmation of incomes, that is, being realized, realizable and unrealized. Being realized is the acquired cash flow, being realizable is the cash flow that is to be acquired according to the determined amount during the determined period and being unrealized is the future cash flow that is expected to acquire.
出处
《审计与经济研究》
CSSCI
北大核心
2012年第1期3-9,共7页
Journal of Audit & Economics
关键词
企业收入实现
收入实现计量
收入确认标准
财务会计概念
成本计量
公允价值计量
enterprise income realization
income realization measurement
income confirmation standards
concept of financial accounting
cost measurement
fair value measurement
