预收收入

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。

In order to determine the revenue earned during the year, the adjusting entry to transfer $1 from the advance on service revenue account would be

应作出调整分录，将1美元从预收服务费账户转出，以便确认当期已获得的服务费收入。

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。

Rather, they are "Unearned Revenue" classified under Current Liabilities.

现金'。''并非营业收入，而是&预收收入&，属于流动负债。

Upon receipt of an advance payment from a customer, the company debits Cash and credits a liability account such as Unearned Revenue, or Customers' Deposits.

以顾客提前支付的款项为依据，公司借记现金并贷记一个负债账户如预收收入，或顾客存款。

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。

We borrow money against portfolios of interest-bearing receivables whose risk characteristics we understand. We did this in 2001 when we guaranteed $5.6 billion of bank debt to take over, in partnership with Leucadia, a bankrupt Finova (which held a broad range of receivables). All of that debt has been repaid. More recently, we have borrowed to finance a widely-diversified, predictably-performing portfolio of manufactured-home receivables managed by Clayton. Alternatively, we could "securitize" that is, sell these receivables, but retain the servicing of them. If we followed this procedure, which is common in the industry, we would not show the debt that we do on our balance sheet, and we would also accelerate the earnings we report. In the end, however, we would earn less money. Were market variables to change so as to favor securitization, we could sell part of our portfolio and eliminate the related debt. Until then, we prefer better profits to better cosmetics.

2我们也会举债用来买进有利息收入且我们了解其风险属性的应收帐款，像我们在2001年就与 Leucadia 合作联合对当时破产的融资公司 Finova给予56亿美元的债务担保，目前该笔借款业已清偿完毕，而最近，我们也借钱给子公司 Clayton 房屋以协助其买进风险相当分散且容易预估绩效的房屋贷款债权，当然我们大可以像其它同业一样将这些债权证券化卖掉，只保留后续的服务部份，如此我们帐上不但可以降低负债比例，而且可以达到美化帐面的目的，但如此一来，我们却必须牺牲部份利润，除非市场真的转变，使得证券化较有利，我们才可能出售部份应收帐款以降低负债，在这之前，我们宁要里子不要面子。

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％。