DD, I hope I am not stepping on claire's toes but here goes.
Sales are only reported when orders are shipped, your answer to 3rd qtr revenues is that if shipped it will be included if not it will just be part of the backlog of orders.
Revenues and expenses reported for same period. This is a great question. Luckily, the accrual basis of accounting (used for public reporting) has addressed this issue. Revenues are recorded when earned (not rec'd) and expenses when incurred (not paid). As for manufacturing type companies it is a little more difficult, but the cost associated with produceing a product is recorded as an inventory item until those items are shipped. then both revenue and cost is recorded as income and expense.
I hope this answers your questions, I could write novels on this subject but it would kill you with boredom.
JMHO