第十部分 收入，費用和利潤*
revenue [’rev渂樀甀嶗 n. 收入(辨析：income意為收益，gains則通常指資本利得，因此這三種表達收入的關系為：income = revenue + gains)
e.g. The amount of revenue arising from the sale of goods shall be determined in accordance with the consideration received or receivable from the buyer under contract or agreement is not fair.
【譯】企業(yè)應當按照從購貨方己收或應收的合同或協(xié)議價款確定商品銷售收入金額，己收或應收的合同或協(xié)議價款顯失公允的除外。
revenue from the sale of goods 銷售商品收入
revenue from the rendering of services 提供勞務收入
【講解】
render [’rend嶗 v. 提出，致使，給予補償 n. 交納，打底，粉刷
revenue arising from the use by others of enterprise assets 讓渡資產使用權收入
cash discount現金折扣
trade discount商業(yè)折扣
sales allowance[’la夂渂猀崀 銷售折讓
sales return 銷售退回
sales by installments with the substance of financing 具有融資性質的分期收款銷售商品
consignment sales 委托代銷
【講解】
consignment [k渂’sa渂洀()nt] n. 委托，運送，托運
delivery of payment in advance 預售款銷售
installment sales 分期收款銷售
collection with acceptance托收承付
sales attached return conditions 附有銷售退回條件的商品銷售
sales and repurchase [ri:’p:t夂猂崀 售后回購
sales and leaseback [’li:sb欀崀售后租回
sales by old for new services 以舊換新銷售
award customers bonus points 授予客戶獎勵積分
【講解】
(1)award [’w摟崀 v. 授予，判定 n. 獎品，判決
(2)bonus [’b訂渂夀猂崀渀. 獎金，紅利，額外津貼
percentage [p’sent摟鈀嶗 of completion method 完工百分比法
BOT, building, operation and transfer 建設經營移交方式
public infrastructure construction 公共基礎設施建設
construction [k渂’str欂茀()n] contract 建造合同
revenue from construction contract 建造合同收入
fixed price contract 固定造價合同
cost plus contract 成本加成合同
segmenting and combining of construction contract 建筑合同的分立與合并
construction of additional assets 追加資產的建造
incentive payments 獎勵款
【講解】
incentive [渂’sent瘂崀愀攙樀. 刺激的，激勵的 n. 動機，刺激
claim 索賠款
the proportion that actual contract costs incurred to date bear to the estimated total contract costs 根據累計實際發(fā)生的合同成本占合同預計總成本的比例確定
【講解】
(1)proportion [pr’p茂()n] n. 比例，部分，面積 v. 使成比例，使均衡
(2)incur [渂’k嶗 v. 招致，引發(fā)，蒙受
the proportion that completed contract work bears to the estimated total contract work 根據已經完成的合同工作量占合同預計總工作量的比例確定
【講解】
bear [be嶗 v. 具有 (相似之處或關系)
surveys [s’ve嶗 of the work performed 根據實際測定的完工進度確定
finance costs 財務費用
prime operating revenue 主營業(yè)務收入
Non-operating revenue營業(yè)外收入
Non-operating expenses營業(yè)外支出
revenue [’rev渂樀甀嶗 n. 收入(辨析：income意為收益，gains則通常指資本利得，因此這三種表達收入的關系為：income = revenue + gains)
e.g. The amount of revenue arising from the sale of goods shall be determined in accordance with the consideration received or receivable from the buyer under contract or agreement is not fair.
【譯】企業(yè)應當按照從購貨方己收或應收的合同或協(xié)議價款確定商品銷售收入金額，己收或應收的合同或協(xié)議價款顯失公允的除外。
revenue from the sale of goods 銷售商品收入
revenue from the rendering of services 提供勞務收入
【講解】
render [’rend嶗 v. 提出，致使，給予補償 n. 交納，打底，粉刷
revenue arising from the use by others of enterprise assets 讓渡資產使用權收入
cash discount現金折扣
trade discount商業(yè)折扣
sales allowance[’la夂渂猀崀 銷售折讓
sales return 銷售退回
sales by installments with the substance of financing 具有融資性質的分期收款銷售商品
consignment sales 委托代銷
【講解】
consignment [k渂’sa渂洀()nt] n. 委托，運送，托運
delivery of payment in advance 預售款銷售
installment sales 分期收款銷售
collection with acceptance托收承付
sales attached return conditions 附有銷售退回條件的商品銷售
sales and repurchase [ri:’p:t夂猂崀 售后回購
sales and leaseback [’li:sb欀崀售后租回
sales by old for new services 以舊換新銷售
award customers bonus points 授予客戶獎勵積分
【講解】
(1)award [’w摟崀 v. 授予，判定 n. 獎品，判決
(2)bonus [’b訂渂夀猂崀渀. 獎金，紅利，額外津貼
percentage [p’sent摟鈀嶗 of completion method 完工百分比法
BOT, building, operation and transfer 建設經營移交方式
public infrastructure construction 公共基礎設施建設
construction [k渂’str欂茀()n] contract 建造合同
revenue from construction contract 建造合同收入
fixed price contract 固定造價合同
cost plus contract 成本加成合同
segmenting and combining of construction contract 建筑合同的分立與合并
construction of additional assets 追加資產的建造
incentive payments 獎勵款
【講解】
incentive [渂’sent瘂崀愀攙樀. 刺激的，激勵的 n. 動機，刺激
claim 索賠款
the proportion that actual contract costs incurred to date bear to the estimated total contract costs 根據累計實際發(fā)生的合同成本占合同預計總成本的比例確定
【講解】
(1)proportion [pr’p茂()n] n. 比例，部分，面積 v. 使成比例，使均衡
(2)incur [渂’k嶗 v. 招致，引發(fā)，蒙受
the proportion that completed contract work bears to the estimated total contract work 根據已經完成的合同工作量占合同預計總工作量的比例確定
【講解】
bear [be嶗 v. 具有 (相似之處或關系)
surveys [s’ve嶗 of the work performed 根據實際測定的完工進度確定
finance costs 財務費用
prime operating revenue 主營業(yè)務收入
Non-operating revenue營業(yè)外收入
Non-operating expenses營業(yè)外支出