英语翻译When a company agrees to perform a service or sell a product to a customer,it hasa performance obligation.When the company meets this performance obligation,it recognizes revenue.The revenue recognition principle therefore requires thatco

英语翻译When a company agrees to perform a service or sell a product to a customer,it hasa performance obligation.When the company meets this performance obligation,it recognizes revenue.The revenue recognition principle therefore requires thatco
英语翻译
When a company agrees to perform a service or sell a product to a customer,it has
a performance obligation.When the company meets this performance obligation,
it recognizes revenue.The revenue recognition principle therefore requires that
companies recognize revenue in the accounting period in which the performance
obligation is satisfi ed.1 To illustrate,assume that Dave’s Dry Cleaning cleans cloth-
ing on June 30,but customers do not claim and pay for their clothes until the fi rst
week of July.Dave’s should record revenue in June when it performed the service
(satisfi es the performance obligation) rather than in July when it received the
cash.At June 30,Dave’s would report a receivable on its statement of fi nancial
position and revenue in its income statement for the service performed.
EXPENSE RECOGNITION PRINCIPLE
Accountants follow a simple rule in recognizing expenses:“Let the expenses follow
the revenues.” Thus,expense recognition is tied to revenue recognition.In the dry
cleaning example,this means that Dave’s should report the salary expense incurred
in performing the June 30 cleaning service in the same period in which it recognizes
the service revenue.The critical issue in expense recognition is when the expense
makes its contribution to revenue.This may or may not be the same period in which
the expense is paid.If Dave’s does not pay the salary incurred on June 30 until July,
it would report salaries payable on its June 30 statement of fi nancial position.
This practice of expense recognition is referred to as the expense recogni-
tion principle (often referred to as the matching principle).It dictates that
efforts (expenses) be matched with results (revenues).Illustration 3-1 summarizes
the revenue and expense recognition principles.

英语翻译When a company agrees to perform a service or sell a product to a customer,it hasa performance obligation.When the company meets this performance obligation,it recognizes revenue.The revenue recognition principle therefore requires thatco
当一个公司同意提供服务或销售产品给客户,它已
履行义务.当公司符合该性能的义务,
实现收入.收入确认原则因此要求
公司在会计期间确认收入的性能
责任是满足第1版说明,假设戴夫是干洗清洁布—
在六月三十日,但客户不要求支付他们的衣服直到第一
七月的一周.戴夫应该记录收入在六月时执行的服务
（满足了性能而非义务）在七月的时候了
现金.在六月三十日,戴夫将报告其财务报表应收账款
地位和收入在其收入报表服务执行.
费用的确认原则
会计师跟踪识别费用一条简单的规则：“让费用跟踪
收入.”因此,费用的确认与收入的确认.在干燥的
清洁的例子,这意味着戴夫的工资费用应报告
在六月三十日进行的清洁服务在同一时期,它承认
服务收入.在费用识别的关键问题是当费用
其贡献收入使.这可能会或可能不会在这同一时期
费用支付.如果戴夫不支付发生在六月三十日到七月的工资,
它将报告在其六月三十日的工资表财务状况支付.
这种费用的确认实践称为费用的识别—
原理（通常称为匹配原则）.它表明
努力（费用）与结果（收入）.图3-1总结
收入和费用的确认原则.