It is conceivable that contracts play an important role in economic activities. In particular, the introduction of the income criterion adds to its importance. Furthermore, some contents of the contract are not only the basis for both parties to confirm the price, but also determine the time for revenue confirmation. If the enterprise has not completed the installation and inspection of the sold goods, this installation or inspection task is an important part of the sales contract. Even if the buyer and seller have paid part of the payment in advance, the income can not be confirmed. The recognition of income has an important influence on the taxation and income accounting of enterprises. Therefore, when signing an economic contract, the relevant business departments should carefully formulate the revenue confirmation clauses in the contract.