《企业会计制度》总体而言，基本上保留了《股份有限公司会计制度》的结构体系，它们在收入的构成。配比原则的运用以及基本会计处理方面基本相同，但是在主营业务收入、劳务收入、投资收益和营业外收入的会计处理上存在差异。本文拟就这些差异进行以下分析。 一、主营业务收入 Generally, the “corporate accounting system” basically retains the structure of the “accounting system for joint-stock limited companies” and their composition in revenue. The principle of matching and the basic accounting treatment are basically the same, but there are differences in the accounting treatment of the main business income, labor income, investment income and non-operating income. This article intends to make the following analysis of these differences. First, the main business income