中英
递延收入
  • 简明
  • 1
    已收未实现收入:已经收到但尚未实现的收入,通常被视为负债。
  • 2
    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。
  • 网络释义
  • 专业释义
  • 1

    [会计] deferred revenue

    所谓递延收入(deferred revenue)是指,阿里巴巴会员按年预支会员费,但该年阿里巴巴并不能供给整个效力,公司在财报中会将曾经供给效力的局部计入营收,将未供给...

  • 2

     deferred income

    再议合并价差的经济本质和会计处理方法的改进 关键字:合并价差;递延收入;递延费用; [gap=767]Key words: consolidated price differentials; deferred income; deferred expense;

短语
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  • 双语例句
  • 1
    递延收入递延所得税负债等。
    Refer to deferred income, deferred income tax liabilities, and etc...
  • 2
    递延收入递延所得税负债等。递延收入系指:凡业经收纳,而应属于以后各期享有之收入。
    Refer to deferred income, deferred income tax liabilities, and etc... deferred income refers to income items received by a business to be recorded as income in the future periods.
  • 3
    递延年金延迟支付收入、分期付款或整笔付款,直至投资者选择收取的年金合约。
    Deferred annuity an annuity contract that delays payments of income, installments, or a lump sum until the investor elects to receive them.
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  • 百科
  • 递延收入

    递延收入,指尚待确认的收入或收益,也可以说是暂时未确认的收益,它是权责发生制在收益确认上的运用,相当于预收账款。

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