收入确认的五步法（5-step approach）可以用以下步骤来描述：

1. 识别合同

2. Identify the contract with a customer

3. 识别合同的性能义务

4. Identify the performance obligations in the contract

5. 交易价格

6. Determine the transaction price, which is the amount of consideration to which an entity will be entitled in exchange for transferring the promised goods or services to the customer

7. 分配交易价格

8. Allocate the transaction price to the performance obligations in the contract

9. 确认收入

10. Recognize revenue when (or as) the control of the goods or services is transferred to the customer

这些步骤概括了《企业会计准则第14号——收入》中关于收入确认的核心原则，即在客户取得相关商品控制权时确认收入。