企业收入的会计确认必须同时满足以下四个条件：一是企业已将商品所有权上的主要风险和报酬转移给购买方；二是企业既没有保留通常与所有权相联系的继续管理权，也没有对已售出的商品实施控制；三是与交易相关的经济利益能够流入企业；四是相关的收入和成本能够可靠地计量。而 The accounting recognition of business income must meet the following four conditions at the same time: First, the company has transferred the main risks and rewards of the ownership of the goods to the purchaser; second, the enterprise neither retains the right of continued management usually associated with the ownership nor does it have The control of the sold goods has been implemented; third, the economic benefits related to the transaction can flow into the enterprise; and the related income and costs can be reliably measured. and