Erklärung dieser Grafik zur Beziehung zwischen ausgaben/einnahmen und aufwand/ertrag?

First of all, this is an unnecessarily complicated graphics for a relatively simple situation.

Revenue and income are terms that mean the same by-pass. In accounting, however, they are defined differently. The difference is in time. The revenues have to do with a cash flow, so at the time you get the money. Earnings happen if you benefit them (right). That can be before the revenue or after.

Example: Your company manufactures a product and supplies it to customers with an invoice payable in 30 days. At the time of delivery you have a claim to the money and is therefore a yield, but you have not received the money yet. If the bill is paid after 30 days, this is a cash flow to the company and thus a take.

This distinction is particularly relevant at the beginning and end of the year. The income may be in a year other than the income.

It is the same with expenditure and expenditure. Expenditure represents a flow of money and the expenses represent a legal obligation which can be offset in time.