Revenue

Definitions #

The total amount of money a company earns from selling goods or services during a period, before any costs are deducted.

Technical The gross inflow of economic benefits arising from ordinary operating activities, recognized per IFRS 15 / ASC 606 when control of goods or services transfers to the customer.

Example Q3 revenue rose 12% year-over-year, driven by higher subscription renewals.

Etymology #

From Middle French revenir, from Latin revenire, meaning to return; in accounting, revenue is the amount that 'returns' to a business from its sales.

Collocations #

revenue recognition 确认收入的会计原则和时点
recurring revenue 经常性收入，如订阅或长期合同
net revenue vs. gross revenue 净收入与毛收入的区分
revenue growth 收入增长率
deferred revenue 预收收入，尚未确认的收入
revenue per user (ARPU) 每用户平均收入

Real Business Examples #

The company's total revenue for fiscal 2023 reached $2.4 billion, as reported in the income statement.
Per ASC 606, revenue from software licensing is recognized when the customer obtains control, not merely when the invoice is issued.
Management should disclose the breakdown between product and service revenue in the notes to the financial statements.

Register & Variants #

Register: formal
BrE/AmE: 全球通用，美式常用 single period revenue，英式亦可用 turnover

Synonyms & Antonyms #

Synonyms: turnover, sales, income
Antonyms: expense, cost

Common Errors #

把 revenue 和 cash received 混为一谈 Revenue 按权责发生制确认，即使客户尚未付款；现金收款可能在收入确认之前或之后发生。
把 gross revenue 直接当作 profit Revenue 是扣除成本前的总额，profit 是扣除费用后的净利，两者不可互换。

Confusable Terms #

Turnover vs Revenue: 英式语境中常与 revenue 同义，但在某些行业（如零售） turnover 也可指存货周转率，使用时需清晰。
Net income vs Revenue: Net income 是扣除所有费用和税费后的利润，远小于总 revenue，是损益表的最后一行。

Frequently Asked Questions

为什么 revenue 和 net income 相差很大？?

Revenue 是销售总额，net income 要减去销售成本、运营费用、利息和税费，所以通常远低于 revenue。

收入确认标准是什么？?

根据 IFRS 15 / ASC 606，当客户取得商品或服务的控制权时确认收入，而非仅当开出发票或收到款项时。

deferred revenue 是负债吗？?

是的，预收未确认的收入在资产负债表上作为合同负债列示，直到履约义务完成才转为 revenue。

Published: 2026-09-22 Category: