Income
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Abstract from DBPedia |
収入(しゅうにゅう、英: revenue)とは、多くの場合でとしての賃金を指し、個人あるいは法人が、とある手段でとある期間に得た通貨のことを指す。 (Source: http://dbpedia.org/resource/Income) Income is the consumption and saving opportunity gained by an entity within a specified timeframe, which is generally expressed in monetary terms. Income is difficult to define conceptually and the definition may be different across fields. For example, a person's income in an economic sense may be different from their income as defined by law. An extremely important definition of income is Haig–Simons income, which defines income as Consumption + Change in net worth and is widely used in economics. For households and individuals in the United States, income is defined by tax law as a sum that includes any wage, salary, profit, interest payment, rent, or other form of earnings received in a calendar year. Discretionary income is often defined as gross income minus taxes and other deductions (e.g., mandatory pension contributions), and is widely used as a basis to compare the welfare of taxpayers. In the field of public economics, the concept may comprise the accumulation of both monetary and non-monetary consumption ability, with the former (monetary) being used as a proxy for total income. For a firm, gross income can be defined as sum of all revenue minus the cost of goods sold. Net income nets out expenses: net income equals revenue minus cost of goods sold, expenses, depreciation, interest, and taxes.収益(しゅうえき) * 官庁会計における収益(しゅうえき)は、地方公営企業のうち地方公営企業法の財務規定が適用されない企業(法非適用企業)の経理事務で用いられる概念で、資本的収支以外の現金収入のことをいう。詳細は官庁会計を参照のこと。 * 企業会計(財務会計)における収益(しゅうえき)は、資本取引以外の会社の活動による資産の増加のことをいう。:本項目で詳述。 財務会計における収益(しゅうえき、英語: revenue、turnover)は、勘定科目の区分の一つ。ある会計期間において、資本取引以外の会社の活動によって得られた、資産の増加のことをいう。 (Source: http://dbpedia.org/resource/Income) |