《企业会计准则——收入指南》（以下简称《准则指南》）对收入与利得都给出了定义及举例：“企业在会计期间内增加的除所有者投资以外的经济利益通常称为收益，收益包括收入和利得。收入是指企业在销售商品、提供劳务及他人使用本企业资产等日常活动中所形成的经济利益的总流? The “Accounting Standards for Business Enterprises - Income Guide” (hereinafter referred to as “Guidelines Guideline”) defines and gives examples of income and gains: "An economic benefit other than an owner’s investment added by an enterprise during an accounting period is usually called earnings, Revenues include income and gains Revenue refers to the total flow of an enterprise’s economic benefits arising from the daily activities of the sales of goods, rendering of services and the use of the assets of the enterprise by others.