unearned revenue
US /ʌnˈɜrnd ˈrɛvəˌnu/
UK /ʌnˈɜːnd ˈrɛvɪnjuː/
名詞
未實現收入, 遞延收入
money received by a company for goods or services that have not yet been delivered or provided to the customer
範例:
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The software company recorded the annual subscription fee as unearned revenue until the service was provided.
這家軟體公司將年度訂閱費記錄為未實現收入，直到提供服務為止。
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Understanding unearned revenue is crucial for accurate financial reporting.
了解未實現收入對於準確的財務報告至關重要。