Sales, Sales Revenues or Revenues are what appear in the top of income statement, and they are mean the same thing.

Sales Revenues are the amount of sales the company generated during the period of time. And this is normally show the net amount.

For example, your company sales 1,000,000 units computers during the year and its selling price of computer per unit is 1,000 USD.

The Revenues that appear 1,000,000,000 USD in the income statement of your entity.

These amount are the money that will inflow to the entity.

However, the official word to use in the income statement what prepared by using IFRS is Revenue.

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