企业会计准则第×号─—收入（征求意见稿）引言１．本准则涉及企业在下列经营活动中发生的收入的会计核算与会计报表揭示：（１）销售商品；（２）提供劳务；（３）提供他人使用本企业的资产。定义２．本准则使用的下列术语的定义为：（１）收入，指企业由于销售商品、提... Accounting Standards for Business Enterprises No. XX - Income (Exposure Draft) Introduction 1. This standard deals with the accounting and accounting statement disclosure of revenues incurred by the company in the following operating activities: (1) sales of goods; (2) provision of labor services; and (3) provision of other people’s use of the company’s assets. Definition 2. The following terms used in this standard are defined as: (1) Revenue, which refers to the company’s sales of goods,...