在委托书中，“principal”和“agent”分别指的是“委托人”和“代理人”。但在会计中，“principal”和“agent”则不然。他们指的是“主要责任人”和“代理人”，进行此划分的目的主要是为了方便企业进行收入的确认。

主要责任人和代理人的区别在于：

(1)企业承诺自行向客户提供特定商品的，即企业在将特定商品转让给客户之前控制该商品的，表明其身份是主要责任人；企业承诺安排他人提供特定商品的，即为他人提供协助的，企业在特定商品转让给客户之前不控制该商品，表明其身份是代理人。

(2)企业为主要责任人的，应当按照其自行向客户提供商品而有权收取的对价总额确认收入；企业为代理人的，按照既定的佣金金额或比例计算的金额确认收入，或者按照已收或应收对价总额扣除应支付给提供该特定商品的第三方的价款后的净额确认收入。

以下为某招股说明书中的相关双语示例，供参考：

Addressing the matter involved performing procedures and evaluating audit evidence in connection with forming our overall opinion on the consolidated financial statements. These procedures included testing the effectiveness of controls relating to the Company's revenue recognition process, including controls over the revenue recognition of mobility service transactions. These procedures also included, among others, (i) assessing management's determination on the Company's role in the transactions as the principal or agent by analyzing the impact of laws and regulations on the Company's mobility service business and reviewing relevant agreement terms with consumers and drivers; and (ii) examining documents related to consumers and drivers statements from third party payment platforms and assessing their impact on revenue recognition and income statement classification.

处理这一事项涉及实施审计程序并评估与形成我们对于合并财务报表的整体意见相关的审计证据。这些程序包括测试与本公司收入确认流程有关的控制措施的有效性（包括对出行服务交易收入确认的控制措施）。此外，这些程序还包括：（i）通过分析有关法律法规对于本公司出行服务业务的影响，审阅与消费者和司机签订的相关协议条款，评估管理层就本公司在交易中担任的角色是主要责任人还是代理人这一问题作出的决定；和（ii）审阅来自第三方支付平台的与消费者和司机对账单相关的文件并评估其对收入确认和损益表分类的影响。

Principal versus agent considerations of ride hailing services in the PRC

中国网约车服务中的主要责任人和代理人考量

According to the relevant regulations in the PRC, online ride hailing services platforms are required to obtain licenses and take full responsibility of the ride services. The relevant regulations also require the licensed platforms to ensure that the drivers and cars engaged in providing ride services meet the requirements stipulated by the regulations. Accordingly, the Group as an online ride hailing services platform considers itself as the principal for its ride services because it controls the services provided to riders. The control over the services provided to riders is demonstrated through: a) the Group is able to direct registered drivers to deliver ride services on its behalf based on the ride service agreement it entered into with riders. If the assigned driver is not able to deliver the service in limited circumstances, the Group will assign another registered driver to deliver the service; b) in accordance with the agreements entered into between the Group and the drivers, the drivers are obligated to comply with service standards and implementation rules set by the Group when providing the ride services on behalf of the Group; c) the Group evaluates drivers'

根据中国相关规定，网约车服务平台必须获得许可证，并对乘车服务承担全部责任。相关法规还要求获得许可证的平台应当保证提供乘车服务的司机和车辆符合法规所规定的要求。因此，本集团作为网约车服务平台，将自身视为其出行服务的主要责任人，因为本集团对提供给乘客的服务进行控制。对提供给乘客的服务的控制体现在：a）本集团可以主导注册司机代表本集团来根据与乘客签订的出行服务协议提供出行服务。在有限的情况下，如果被指派的司机不能提供服务，本集团将指派另一名注册司机提供服务；b）根据本集团与司机签订的协议，司机在代表本集团提供乘车服务时有义务遵守本集团制订的服务标准和执行规则；c）本集团根据其制订的标准，定期评估司机的表现。