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. 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。
In the income statement, the ending inventory is subtracted from the cost of goods available for sale to determine the cost of goods sold during the period. 在收入表，期末存貨的數字要從可供銷(xiāo)售的產(chǎn)品總成本中減掉，以確定本期的銷(xiāo)售成本。
