实际收 meaning in English

real income

Cash , bank deposit , other foreign currency amounts as well as creditor ' s rights , debts , income and expenses , etc . , which are denominated in currencies different from the unit of account shall be recorded in the currency of actual receipt and payment
若现金、银行存款、其他外币货款以及债权、债务、收益和费用等与记帐本位币不一致时，应按实际收付的货币记帐。