收入确认是商业系统中一个常见的问题，关心的是何时将所受到的钱入帐。 假定某公司出售三种产品：文字处理软件、数据库贺电子表格软件。根据规则，当签下一个售出文字处理软件的合同时，所有收入可以立即入帐。如果售 出的是一个电子表格软件，则当天入帐1/3，60天后再入帐1/3，剩下的1/3 90天时入帐。如果售出的是数据库，则当天入帐1/3，30天后再入帐1/3， 剩下的1/3 60天时入帐。
Revenue recognition is a common problem in business systems. It's all about when you can actually count the money you receive on your books. We'll imagine a company that sells three kinds of products: word processors, databases, and spreadsheets. According to the rules, when you sign a contract for a word processor you can book all the revenue right away. If it's a spreadsheet, you can book one-third today, one-third in sixty days, and one-third in ninety days. If it's a database, you can book one-third today, one-third in thirty days, and one-third in sixty days.