deferred revenue
US /dɪˌfɜːrd ˈrev.ə.nuː/
UK /dɪˌfɜːrd ˈrev.ə.nuː/
1.
遞延收入
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.
該軟體公司將年度訂閱費記錄為遞延收入，直到服務完全提供。
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Understanding deferred revenue is crucial for accurate financial reporting.
理解遞延收入對於準確的財務報告至關重要。