unearned revenue
美 [ˌʌnˈɜːrnd ˈrevənuː]英 [ˌʌnˈɜːnd ˈrevənjuː]
- 递延收入,预收收入
unearned revenue
-
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。
-
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。
-
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。