The realization principle indicates that revenue should he recognized at the time goods are sold or services are rendered.

实现原则是指收入应该在销售商品和提供劳务的那一时刻加以确认。

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Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.

计量会计收益是根据权责发生制概念，经济学家将收益定义为：其核心是收入实现和配比原则。

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