一、营业收入的概念及其实现的标志营业收入是企业在一定时期内经营成果的集中体现,是由于企业经营而流入的资产,营业收入的形式可以是现金,也可以是应收帐款。由于企业的生产经营活动是持续不断的,确定营业收入的实现,也可以有各种选择。常见的有生产法,即营业收入在生产期中实现;销售法,即营业收入在销售产品或提供劳务时实现;收 I. The concept of operating income and the sign of its realization Business income is the concentrated embodiment of the company’s operating results in a certain period of time. It is an inflow of assets due to business operations. The operating income can be in the form of cash or accounts receivable. Since the production and business activities of enterprises are continuous, the realization of operating income can also have various options. The common production method is that the operating income is realized during the production period; the sales law, that is, the operating income is realized when the product is sold or the labor service is provided;