第十部分 收入，費(fèi)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(dá)收入的關(guān)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(yīng)當(dāng)按照從購貨方己收或應(yīng)收的合同或協(xié)議價(jià)款確定商品銷售收入金額，己收或應(yīng)收的合同或協(xié)議價(jià)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(wù)收入
【講解】
render [’rend嶗 v. 提出，致使，給予補(bǔ)償 n. 交納，打底，粉刷
revenue arising from the use by others of enterprise assets 讓渡資產(chǎn)使用權(quán)收入
cash discount現(xiàn)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(zhì)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(yùn)送，托運(yùn)
delivery of payment in advance 預(yù)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(jiǎng)勵(lì)積分
【講解】
(1)award [’w摟崀 v. 授予，判定 n. 獎(jiǎng)品，判決
(2)bonus [’b訂渂夀猂崀渀. 獎(jiǎng)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(shè)經(jīng)營移交方式
public infrastructure construction 公共基礎(chǔ)設(shè)施建設(shè)
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(jià)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(chǎn)的建造
incentive payments 獎(jiǎng)勵(lì)款
【講解】
incentive [渂’sent瘂崀愀攙樀. 刺激的，激勵(lì)的 n. 動(dòng)機(jī)，刺激
claim 索賠款
the proportion that actual contract costs incurred to date bear to the estimated total contract costs 根據(jù)累計(jì)實(shí)際發(fā)生的合同成本占合同預(yù)計(jì)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(jù)已經(jīng)完成的合同工作量占合同預(yù)計(jì)總工作量的比例確定
【講解】
bear [be嶗 v. 具有 (相似之處或關(guān)系)
surveys [s’ve嶗 of the work performed 根據(jù)實(shí)際測定的完工進(jìn)度確定
finance costs 財(cái)務(wù)費(fèi)用
prime operating revenue 主營業(yè)務(wù)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(dá)收入的關(guān)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(yīng)當(dāng)按照從購貨方己收或應(yīng)收的合同或協(xié)議價(jià)款確定商品銷售收入金額，己收或應(yīng)收的合同或協(xié)議價(jià)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(wù)收入
【講解】
render [’rend嶗 v. 提出，致使，給予補(bǔ)償 n. 交納，打底，粉刷
revenue arising from the use by others of enterprise assets 讓渡資產(chǎn)使用權(quán)收入
cash discount現(xiàn)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(zhì)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(yùn)送，托運(yùn)
delivery of payment in advance 預(yù)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(jiǎng)勵(lì)積分
【講解】
(1)award [’w摟崀 v. 授予，判定 n. 獎(jiǎng)品，判決
(2)bonus [’b訂渂夀猂崀渀. 獎(jiǎng)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(shè)經(jīng)營移交方式
public infrastructure construction 公共基礎(chǔ)設(shè)施建設(shè)
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(jià)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(chǎn)的建造
incentive payments 獎(jiǎng)勵(lì)款
【講解】
incentive [渂’sent瘂崀愀攙樀. 刺激的，激勵(lì)的 n. 動(dòng)機(jī)，刺激
claim 索賠款
the proportion that actual contract costs incurred to date bear to the estimated total contract costs 根據(jù)累計(jì)實(shí)際發(fā)生的合同成本占合同預(yù)計(jì)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(jù)已經(jīng)完成的合同工作量占合同預(yù)計(jì)總工作量的比例確定
【講解】
bear [be嶗 v. 具有 (相似之處或關(guān)系)
surveys [s’ve嶗 of the work performed 根據(jù)實(shí)際測定的完工進(jìn)度確定
finance costs 財(cái)務(wù)費(fèi)用
prime operating revenue 主營業(yè)務(wù)收入
Non-operating revenue營業(yè)外收入
Non-operating expenses營業(yè)外支出