为了适应社会主义市场经济发展的需要，进一步规范会计核算，提高会计信息的相关性和可靠性，财政部于1998年6月20日颁布了《企业会计准则─—收入》，并自1999年1月1日起暂在上市公司施行。与基本准则相比，《收入》准则对企业收入作了更规范、更具体、更稳健的规定。因此，对 In order to meet the needs of the development of the socialist market economy, to further standardize accounting and improve the relevance and reliability of accounting information, the Ministry of Finance promulgated the “Accounting Standards for Business Enterprises - Revenues” on June 20, 1998 and since 1999, On the 1st of January temporarily in the implementation of listed companies. Compared with the basic guidelines, “income” guidelines for corporate income made more standardized, more specific and more robust provisions. So yes