营业收入数额确定的正确与否,直接影响企业所获得的利润,影响对企业经营业绩的评价。因此,如何正确界定营业收入便成为会计学界多年来讨论的重要话题。下面介绍日本会计确认营业收入的原则,供借鉴参考。一、实现主义的确认原则在日本企业会计原则中关于营业收入的确认原则是这样规定的:营业收入指依靠销售商品或提供劳务而实现的收入,根据实现主义原则确认。对于未完工的长期承包工 The determination of the amount of operating income is correct or not, which directly affects the profit obtained by the enterprise and affects the evaluation of the operating performance of the enterprise. Therefore, how to define the operating revenue correctly has become an important topic discussed by the accounting circle for many years. The following describes the principle of Japanese accounting to confirm revenue, for reference. First, the realization of the principle of realization In the Japanese accounting principles of business on the principle of recognition of operating income is as follows: Operating income Revenue relies on sales of goods or rendering of services, according to the principle of realization to confirm. For unfinished long-term contractors