deferred revenue
一旦交付完成
常用释义
英式发音
美式发音
基本释义
- 递延收入：在权责发生制会计中，尚未实现的货物或服务所收到的款项。根据收入确认原则，这些款项在交付之前被记录为负债，一旦交付完成，就会转化为收入。
例句
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1·Excluding stock-based compensation, deferred revenue and other items, earnings were 20 cents, down from 42 cents.除去股票补偿方案和预收账款及其它款项，每股收入从42美分降到20美分。
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2·The restatement results in a relatively minor $7.5 million addition to revenue for the first quarter of this year, and a reduction in deferred revenue by the corresponding $7.5 million.这项重新的声明导致了今年一季度的收入增加750万美元，同时在延期的收入中相应地减少了750万美元。
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3·Second-quarter sales included $1.71 billion in deferred revenue from previous quarters.二季度的销售收入包括了17.1亿元的预收账款。
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4·In last year's quarter, Microsoft deferred some revenue from Windows sales.在去年的这个季度，微软公司推迟上交了一部分Windows操作系统的税收。