Core Viewpoint - The article outlines the principles and conditions for revenue recognition in enterprises, emphasizing the importance of adhering to the accrual basis and substance over form principles in various scenarios of income realization [4][11][16]. Group 1: Sales Revenue Recognition - Revenue from the sale of goods should be recognized when the sales contract is signed, and the major risks and rewards of ownership are transferred to the buyer [4]. - Specific methods for recognizing sales revenue include: - For goods sold on a collection basis, revenue is recognized upon completion of collection procedures [4]. - For goods sold with advance payments, revenue is recognized when the goods are dispatched [4]. - For goods requiring installation and inspection, revenue is recognized upon buyer acceptance after installation and inspection [4]. - For consignment sales with commission payments, revenue is recognized upon receipt of the consignment sales list [4]. Group 2: Service Revenue Recognition - Revenue from service provision should be recognized based on the percentage of completion method when the outcome can be reliably estimated [5][6]. - Specific conditions for recognizing service revenue include: - Installation fees are recognized based on the progress of installation [7]. - Advertising fees are recognized when the advertisement is publicly displayed [5]. - Software development fees are recognized based on the development progress [6]. - Service fees included in the product price are recognized over the service period [7]. - Fees for special events are recognized when the event occurs [8]. - Membership fees are recognized upon membership acquisition or over the membership period depending on the service structure [9]. - Long-term service fees are recognized when the related service activities occur [10]. Group 3: Other Income Recognition - Royalties from the use of intellectual property are recognized based on the payment date specified in the contract [11]. - Rental income is recognized based on the payment date specified in the lease agreement [12]. - Donations received are recognized upon actual receipt of the donated assets [16]. - Interest income is recognized based on the payment date specified in the contract [17]. - Income from product sharing is recognized based on the date the product is received [18]. - Income from debt restructuring is recognized when the restructuring contract takes effect [20]. - Income from installment sales is recognized based on the payment schedule outlined in the contract [21]. - Income from the transfer of government funds is recognized based on the accrual basis principle [27]. - Real estate sales income is recognized based on the terms of the sales contract, including full payment, installment payment, or bank mortgage arrangements [28].