The article is based on the study of influencing factors, accounting models, standards, accounting work in general and characteristics of accounting for revenue, costs and business results in countries around the world gender in particular. From there, lessons learned will be drawn to help information users determine their economic benefits and make decisions appropriate to each subject's unique needs and goals. Correctly determining and providing accurate information about revenue, costs and business results contributes to improving the efficiency and business reputation of the enterprise. The important factor contributing to ensuring safety, enhancing competitiveness as well as the ability to achieve high efficiency when making business decisions to help businesses develop is thanks to good management of revenue and expenses. Costs and business results. By using the method of researching secondary documents, including documents and textbooks on accounting theory of revenue, costs and business results, on the basis of dialectical and materialist methodology. Historically, the article has used a number of different research methods such as: investigation, analysis, and systematization methods; Comprehensive method to research, evaluate and present issues related to accounting for revenue, costs and business results in countries around the world, thereby drawing lessons for businesses Vietnam.