realized income meaning in Chinese

巳实现收入
已实现利益, 实际收入
已实现收益

Before the change of accounting theory , some improvement has been made in practice ( confirm not realizing income ) . implementing the mode of comprehensive income is proposed based on it , and the basic theory of comprehensive income is stated here
会计实务界在会计理论有所突破之前，已作了一些改进(确认未实现收益) ，以此为基础，提出了实行全面收益模式，并阐述了全面收益的基本理论。