查询词典 unearned revenue

Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue.

最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和预收收入。

Liabilities: short-term loan, tradable financial liability, employ compensation payable, taxes and dues payable, interest payable, dividend payable, non-current liabilities due within one year/current portion of non-current debt, accounts payable, note payable, unearned revenue/advances from customers, long-term loan, long-term payables, bonds payable, etc.

负债：短期贷款，交易性金融负债，应付职工薪酬，应付税费，应付利息，应付股利，一年内到期的非流其他应收款包括动性负债，应付账款，应付票据，预收账款，长期贷款，长期应付款，应付债券，等

In a real world, they use the account called unearned revenue , which is a liability account.

在现实中，他们使用这个被叫作未实现收益的帐户，这是一个负债帐户。

Unearned revenue due to undelivered elements is recognized ratably on a straight-line basis over the related product ' s life cycle.

尚未完成交付而记入不应得的收入账目的金额应采用相关产品的生命周期直线法来应征税收。

Unearned revenue due to undelivered elements is recognized ratably on a straight-line basis over the related product ' s life cycle

由于非交付因素而产生的不能实现的收入在产品周期内用直线法摊销。

Unearned revenue: An obligation to deliver goods or render service in the future, stemming from the receipt of advance payment.

一种在未来交付产品或服务的义务，产生于预收款。

This indicates that, when the art businesses are being confronted with the deficits that are exasperating day by day, factors such as the adjustment in production, the increase of requirements and the unearned revenue has become counteractive.

这些研究表明，面对艺术公司日益恶化的赤字，生产的调整、需求的增长以及未实现收益等等因素作出了反击动作；这意味着，尽管成本病仍然会给这些艺术公司带来难题，但不会是最终结论。

A liability for unearned revenue arises when a customer pays in advance.

当顾客预先支付款项时，一项负债--预收收入就产生了。

It must be pointed out that the net income shown in the income statement is an accounting profit, not cash flow. In the computation of accounting profit, cash receipts from selling farecards are not recognised as revenue. Rather, they are "Unearned Revenue" classified under Current Liabilities.

这里要特别指出的是，损益表呈现的是公司的&会计损益&，而不是&现金收支&，例如巴士公司售出车资卡收进的现金并非营业收入，而是&预收收入&，属于流动负债，因此表现于资产负债表中的负债，而非损益表中的收入。

It must be pointed out that the net income shown in the income statement is an accounting profit, not cash flow. Inthe computation of accounting profit, cash receipts from selling farecards are not recognised as revenue. Rather, they are "Unearned Revenue" classified under Current Liabilities.

这里要特别指出的是，损益表呈现的是公司的&会计损益&，而不是&现金收支&，例如巴士公司售出车资卡收进的现金并非营业收入，而是&预收收入&，属于流动负债，因此表现于资产负债表中的负债，而非损益表中的收入。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。