What is the difference between "INCOME" and "REVENUE" in acc

来源：学生作业帮编辑：作业帮分类：综合作业时间：2024/11/06 05:11:44

What is the difference between "INCOME" and "REVENUE" in accounting?

这个多看财务报表才能区别清楚,income在会计上的狭义含义指一个会计期的企业营业收入超过营业支出,即“盈利”,与经济学上的profit同义.广义是指“收入”、“所得”,可以用于指企业营业收入(revenue)、个人收入或个人所得(personal income).
revenue在会计上的含义较严格,一般指企业的“营业收入”（“营收”）,即企业产品和劳务的销售收入,以及利息、股利和租金等收入.在政府会计中,revenue指政府的各项税收收入,即“岁入”、“税收”.例如,美国政府岁入的主要来源是所得税和财产税等直接税,其次是货物税和营业税等间接税.
在“营业收入”这个概念上,income与revenue有重叠,但严格来讲,只能用revenue.

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