随着电子商务的兴起，企业与企业之间的交易方式发生了变化。诸如交易手段依赖电子货币网络及有效的金融服务，达到完全的非货币化；对交易者的诚信度及交易安全实现的控制有了质的变化。由此产生了一系列诸如企业网上收入如何界定、收入实现如何确定以及收入与费用如何配比等? With the rise of e-commerce, the way of business transactions between enterprises and enterprises has changed. Such as trading means relying on the electronic money network and effective financial services, to achieve a complete non-monetization; to traders integrity and control of transaction security has undergone a qualitative change. This led to a series of such as how to define the online business income, how to determine the realization of income and how to match the cost and so on?