一是关于营业收入的确认。过去的行业会计制度规定:企业应在发出商品、提供劳务,同时收取价款或者取得索取的价款的凭证时,确认营业收入实现,即收入实现原则,而新制度根据《收入准则》、《建造合同准则》规定的原则,分别根据销售商品、提供劳务、让他人使用本企业资产、建造合同等交易 The first is confirmation of operating income. The past industry accounting system stipulated that: when an enterprise should issue merchandise, provide labor services, and simultaneously collect a price payment or obtain the certificate of the requested price, it confirms that the operating income is realized, that is, the income realization principle, and the new system is based on the “income criteria” and “construction contract”. The principles stipulated in the Guidelines are based on the sale of goods, the provision of labor services, the use of other companies’ assets, and the construction of contracts.