一、销售收入的意义、形态及层次 目前我国会计理论界和实务界对于收入的界定基本上遵循《企业会计准则──收入》（以下简称“收入准则”）的规定，将其定义为：企业在销售商品、提供劳务及他人使用本企业资产等日常活动中形成的经济利益的总流入。 从经济学角度来看，销售收 First, the sales revenue meaning, shape and level At present, China’s accounting theory and practice for the definition of income basically follow the “Accounting Standards for Business - Revenue” (hereinafter referred to as “income guidelines”), defined as: business The total inflow of economic benefits arising from the daily activities of selling goods, providing services and using the assets of the enterprise by others. From an economic point of view, sales closed