revenue [’rev渂樀甀崂 n. 收入(辨析：income意为收益，gains则通常指资本利得，因此这三种表达收入的关系为：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.
【译】企业应当按照从购货方己收或应收的合同或协议价款确定商品销售收入金额，己收或应收的合同或协议价款显失公允的除外。
revenue from the sale of goods 销售商品收入
revenue from the rendering of services 提供劳务收入
【讲解】
render [’rend崂 v. 提出，致使，给予补偿 n. 交纳，打底，粉刷
revenue arising from the use by others of enterprise assets 让渡资产使用权收入
cash discount现金折扣
trade discount商业折扣
sales allowance[’la夂渂猀崀 销售折让
sales return 销售退回
sales by installments with the substance of financing 具有融资性质的分期收款销售商品
consignment sales 委托代销
【讲解】
consignment [k渂’sa渂洀()nt] n. 委托，运送，托运
delivery of payment in advance 预售款销售
installment sales 分期收款销售
collection with acceptance托收承付
sales attached return conditions 附有销售退回条件的商品销售
sales and repurchase [ri:’p:t夂猂崀 售后回购
sales and leaseback [’li:sb欀崀售后租回
sales by old for new services 以旧换新销售
award customers bonus points 授予客户奖励积分
【讲解】
(1)award [’w搂崀 v. 授予，判定 n. 奖品，判决
(2)bonus [’b訂渂夀猂崀渀. 奖金，红利，额外津贴
percentage [p’sent搂鈀崂 of completion method 完工百分比法
BOT, building, operation and transfer 建设经营移交方式
public infrastructure construction 公共基础设施建设
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 固定造价合同
cost plus contract 成本加成合同
segmenting and combining of construction contract 建筑合同的分立与合并
construction of additional assets 追加资产的建造
incentive payments 奖励款
【讲解】
incentive [渂’sent瘂崀愀搀樀. 刺激的，激励的 n. 动机，刺激
claim 索赔款
the proportion that actual contract costs incurred to date bear to the estimated total contract costs 根据累计实际发生的合同成本占合同预计总成本的比例确定
【讲解】
(1)proportion [pr’p茂()n] n. 比例，部分，面积 v. 使成比例，使均衡
(2)incur [渂’k崂 v. 招致，引发，蒙受
the proportion that completed contract work bears to the estimated total contract work 根据已经完成的合同工作量占合同预计总工作量的比例确定
【讲解】
bear [be崂 v. 具有 (相似之处或关系)
surveys [s’ve崂 of the work performed 根据实际测定的完工进度确定
finance costs 财务费用
prime operating revenue 主营业务收入
Non-operating revenue营业外收入
Non-operating expenses营业外支出
