unearned revenue 中文意思是什麼

unearned revenue 解釋
（預收收入）：提前收到銷售貨款而承擔的負債。

  • unearned : adj. （收入等）不勞而獲的；分外的。 unearned income 不勞所得。 unearned increment （土地的）自然增值。
  • revenue : n. 1. （國家的）歲入；稅收；（土地、財產等的）收入，收益，所得；（個人的）固定收入；〈pl. 〉 總收入；收入項目；財源。2. 稅務署；〈美俚〉稅務官。
  1. Pratt, chapter 6, review chapter 3, especially pp. 83 - 85, " the principles of matching and revenue recognition ", chapter 4, p. 126 " unearned ( deferred ) revenues.

    英特爾： 《收入認列》第54頁，及資產負債表中的裝運至分配之遞延收入。
  2. Unearned revenue, which reflects long - term contracts on the balance sheet that have been signed but not recognized as income, came in 350 million higher than microsoft had projected at 9. 17 billion, indicating that corporate customers were signing up for coming software products

    放映在資產負債表上未經審核的已簽長期合約，非經常性盈利比微軟原計劃91 . 7億美元高出3 . 5億美元，表明機構用戶簽署了即將問世的軟體產品。
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