预收收入

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。

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 .

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。

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 .

当顾客预先支付款项时，一项负债&预收收入就产生了。

A liability for unearned revenue arises when a customer pays in advance .

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。

Notice that the liability for unearned revenue normally is " paid " by rendering services to the creditor , rather than by making cash payments .