| 词汇 | deferred revenue |
| 类别 | 英汉双解翻译词典 |
| 释义 | deferred revenue 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 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。 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。 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。 同义词 预收收入；[会计]递延收入 revenue received in advancedeferred income |
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