unearned revenue
US /ʌnˈɜrnd ˈrɛvəˌnu/
UK /ʌnˈɜːnd ˈrɛvɪnjuː/
名词
未实现收入, 递延收入
money received by a company for goods or services that have not yet been delivered or provided to the customer
示例:
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The software company recorded the annual subscription fee as unearned revenue until the service was provided.
这家软件公司将年度订阅费记录为未实现收入，直到提供服务为止。
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Understanding unearned revenue is crucial for accurate financial reporting.
了解未实现收入对于准确的财务报告至关重要。