deferred revenue
US /dɪˌfɜːrd ˈrev.ə.nuː/
UK /dɪˌfɜːrd ˈrev.ə.nuː/

1.
繰延収益
A liability on a company's balance sheet that represents payments received for goods or services that have not yet been delivered or provided to customers. It is also known as unearned revenue.
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The software company recorded the annual subscription fee as deferred revenue until the service was fully provided.
ソフトウェア会社は、サービスが完全に提供されるまで、年間購読料を繰延収益として計上しました。
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Understanding deferred revenue is crucial for accurate financial reporting.
繰延収益を理解することは、正確な財務報告のために不可欠です。