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收入是指企业在日常活动中形成的,会导致所有者权益增加的,与所有者投入资本无关的经济利益的总流入。按照企业从事日常活动的性质,可将收入分为销售商品收入、提供劳务收入、让渡资产使用权收入、建造合同收入等。其中,提供劳务收入是指企业通过提供劳务实现的收入,如咨询公司提供咨询服务、软件开发企业为客户开发软件、安装公司提供安装服务等实现的收入。
Revenue refers to the total inflow of the economic benefits formed by the enterprise in its daily activities, which will lead to the increase of the owner’s equity and unrelated to the capital invested by the owner. According to the nature of the daily activities of enterprises, income can be divided into sales of goods, services provided income, transfer of income from the use of assets, construction contract revenue. Among them, the income from rendering of services refers to the revenue that an enterprise provides through the provision of labor services, such as the consulting firm providing consulting services, the software development enterprise developing software for its customers, and the installation company providing installation services.