Group 1 - The article discusses the recognition of corporate income tax revenue, outlining specific conditions under which revenue should be recognized when selling goods [4] - It specifies that revenue recognition occurs when a sales contract is signed, and the major risks and rewards of ownership have been transferred to the buyer [4] - The article details various sales methods and their corresponding revenue recognition timing, such as confirming revenue upon completion of collection procedures for collection on delivery sales [4] Group 2 - The article explains that rental income should be recognized based on the date the lessee is obligated to pay rent as per the contract [4] - It mentions that if a lease spans multiple years and rent is paid in advance, the landlord can recognize the income evenly over the lease term [4] - Interest income is recognized based on the date the debtor is obligated to pay interest according to the contract [5] Group 3 - The article outlines that for service transactions, revenue should be recognized using the percentage of completion method when the outcome can be reliably estimated [6] - It lists the conditions for reliable estimation, including the ability to measure revenue and determine the progress of completion [6] - Various methods for determining the progress of completion are provided, such as measuring completed work or the proportion of costs incurred [6] Group 4 - The article states that donation income should be recognized on the date the donated assets are received [6] - It discusses the tax-deductible costs and expenses for corporate income tax, allowing for temporary accounting based on the book amount if effective vouchers are not available [6] - It mentions that companies can make special declarations to recover previously unclaimed deductible expenses within a five-year limit [6]