和訳お願いします!!
和訳お願いします!!
Revenues(called "turnover" in British Commonwealth countries)represent the total value that a company receives in exchange for providing services or selling goods to customers.
This "total value" can take two forms: cash,or the customer's promise to pay cash in the future.
For this reason, a company's total revenue for a period is not necessarily equal to the total amount of cash received by the company during the period.
On an income statement covering a year ending on December 31, for example, total revenue may include some sales made on credit in November or December but not collected in cash until January.
If revenue is earned from the sale of goods to customers,it is called sales.
If it is earned from providing services to customers, it is called fees earned.
Some companies have both types of revenue.
Chevron,for example,records sales from the sale of gasoline and tires, and fees earned from automobile maintenance and repairs.
Other companies have only one type of revenue:sales in a grocery store,for example,or fees earned in a video rental store.
Expenses are the costs incurred by a company in the process of generating its revenues.
And like revenues,expenses are recorded whether they are paid in cash immediately,or taken on credit to be paid in the future.
Acompany that pays its workers their salaries on the fifth of each month for work done during the past month would pay its workers on January 5 for work done in December,but it would record this"salary expense" in December.
よろしくお願いします(>_<)
