《企业会计准则-收入》(以下简称原准则)于1998年6月20日颁布,并于1999年1月1日起在上市公司施行。它的颁布、实施,对于进一步规范企业收入确认和计量、提高会计信息的相关性和可靠性、推动我国证券市场乃至整个市场经济的发展,有着非常重要的意义。 Accounting Standards for Business Enterprises - Revenue (hereinafter referred to as the “original”) was promulgated on June 20, 1998 and implemented on the listed company as of January 1, 1999. Its promulgation and implementation have very important significance for further standardizing the confirmation and measurement of corporate income, raising the relevance and reliability of accounting information, and promoting the development of China’s securities market and the entire market economy.