收入差异法
the income-difference approach
营业收入折旧法
depreciation-revenue method
预计所入收入
estimated revenue receipts
预收收入
unearned revenue
revenues collected in advance
《确认利息收入指引》
Guideline on Recognition of Interest
《确认利息收入指引》〔香
Guideline on Recognition of Interest [Hong Kong Monetary Authority