或兩者兼而有之,凡發(fā)票已經(jīng)開(kāi)具的,不應(yīng)確認(rèn)為收入,已開(kāi)票未發(fā)貨可以不確認(rèn)收入嗎,與收入相關(guān)的經(jīng)濟(jì)利益的流入應(yīng)當(dāng)會(huì)導(dǎo)致所有者權(quán)益的增加,稅收上都要按規(guī)定做收入處理,收入在會(huì)計(jì)中可能會(huì)引起業(yè)主權(quán)益的增加,