unearned revenue

英 [ˌʌnˈɜːnd ˈrevənjuː]

美 [ˌʌnˈɜːrnd ˈrevənuː]

递延收入，预收收入

经济

英英释义

noun

• (accounting) income received but not yet earned (usually considered a current liability on a company's balance sheet)
  Synonym:unearned income
• personal income that you did not earn (e.g., dividends or interest or rent income)
  Synonym:unearned income

双语例句

• Upon receipt of an advance payment from a customer, the company debits Cash and credits a liability account such as Unearned Revenue, or Customers 'Deposits.
  以顾客提前支付的款项为依据，公司借记现金并贷记一个负债账户如预收收入，或顾客存款。政府对公司超额利润的依法征收。
• Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue.
  最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和预收收入。
• Notice that the liability for unearned revenue normally is "paid" by rendering services to the creditor, rather than by making cash payments.
  需注意，预收收入这项负债政党地是通过为债权人提供服务来“偿付”的，而不是偿还现金。
• A liability for unearned revenue arises when a customer pays in advance.
  当顾客预先支付款项时，一项负债&预收收入就产生了。