deferred revenue
US /dɪˌfɜːrd ˈrev.ə.nuː/
UK /dɪˌfɜːrd ˈrev.ə.nuː/
1.
отложенный доход
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.
Программная компания учитывала годовую абонентскую плату как отложенный доход до полного предоставления услуги.
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Understanding deferred revenue is crucial for accurate financial reporting.
Понимание отложенного дохода крайне важно для точной финансовой отчетности.