2012CPA会计英语第四单元(完整版).docVIP

Unit 4 Financial Statement Elements-Revenues Revenue Definition Revenue is an inflow of economic benefits during the period arising in the course of ordinary activities of an entity when those inflows result in increases in equity other than increases relating to contributions from equity participants. Inflow of economic benefits: 经济利益的流入 Increase in equity: 所有者权益的增加 Contributions from equity participants: 所有者投入 Measurement Revenue is measured at the fair value of the consideration received or receivable. 收入以将要收到或已收到对价的现值来计量 If the inflow of cash or cash equivalents is deferred （递延）, the fai