recognition of income meaning in English

收入列帐
收益确认

Discussion on recognition of income for real estate enterprises
浅议房地产开发企业的收入确认
Adjustments to book value of investments and recognition of income or losses on the investments , which are calculated according to the net profit or losses of the invested enterprise after acquisition of its equity by the investing enterprise
企业被投资单位净损益计算调整投资的账面价值和确认投资损益时，应当以取得被投资单位股权后发生的净损益为基础。