收入，是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。包括销售商品收入、提供劳务收入和让渡资产使用权。
负责全国海关各项税费资金以及罚没收入的管理和会计核算工作。
To administer the funds of various taxes and fees as well as revenues of confiscations and accounting computation.
使用权责发生制核算法，收入应于发生当期予以报告，不管款项是否已经收到。
In the accrual method of accounting, income is reported in the period it is earned.
这种方法核算收入和费用时有两个重要规则。
There are two very important rules about income and expenses in this method of accounting.
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