The realization principle states that a business should record revenue at the time services are rendered to customers or goods sold are delivered to customers.

　
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  • 收入實(shí)現的原則主張企業(yè)在其勞務(wù)已提供給客戶(hù)或所銷(xiāo)售的產(chǎn)品已經(jīng)發(fā)送于客戶(hù)的時(shí)候確認收入。
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