unearned revenue

简明释义

未赚得收入

英英释义

例句

1.Recognizing unearned revenue (未赚取的收入) is essential for accurate financial reporting.

确认未赚取的收入对于准确的财务报告至关重要。

2.The software company has significant unearned revenue (未赚取的收入) due to long-term contracts.

这家软件公司由于长期合同而有显著的未赚取的收入。

3.The company recorded $50,000 in unearned revenue (未赚取的收入) from annual subscriptions.

公司记录了5万美元的未赚取的收入来自年度订阅。

4.When a customer pays upfront for a service, it creates unearned revenue (未赚取的收入) on the balance sheet.

当客户提前支付服务费用时，会在资产负债表上产生未赚取的收入。

5.At the end of the quarter, we need to adjust our unearned revenue (未赚取的收入) to reflect the services provided.

在季度末，我们需要调整我们的未赚取的收入以反映已提供的服务。

作文

Unearned revenue is a critical concept in accounting that refers to the money received by a company for goods or services that have yet to be delivered or performed. This revenue is considered 'unearned' because it represents an obligation for the company to fulfill in the future. For example, if a software company sells a one-year subscription for its service and receives payment upfront, this payment is classified as unearned revenue (预收收入) until the company provides the service over the course of the year.Understanding unearned revenue (预收收入) is essential for both businesses and investors. For businesses, recognizing this type of revenue accurately is crucial for financial reporting and ensuring compliance with accounting standards. When companies receive payments in advance, they must record this money as a liability on their balance sheets rather than as income. This is because the company has not yet earned the revenue; it still has a responsibility to deliver the product or service.From an investor's perspective, unearned revenue (预收收入) can be an indicator of a company's future revenue potential. A high level of unearned revenue (预收收入) may suggest that a company has a solid customer base and strong demand for its products or services. This can lead to increased confidence in the company's ability to generate future income as it fulfills its obligations. However, investors should also be cautious, as a significant amount of unearned revenue (预收收入) could indicate that a company is relying too heavily on future performance, which may not always be guaranteed.Moreover, the recognition of unearned revenue (预收收入) affects a company's cash flow management. When a business receives cash upfront, it can use that cash to invest in operations, pay off debts, or fund new projects. However, it must also be mindful of the fact that it has a corresponding liability. As the company delivers the promised goods or services, it will gradually recognize the unearned revenue (预收收入) as earned revenue on its income statement. This process is known as revenue recognition and is governed by specific accounting principles.In summary, unearned revenue (预收收入) plays a significant role in the financial health of a business. It reflects the obligations that a company has to its customers and serves as a key indicator of future revenue. Businesses must manage this aspect of their finances carefully to ensure accurate reporting and maintain investor confidence. In today's competitive market, understanding the implications of unearned revenue (预收收入) can provide valuable insights into a company's operational efficiency and its ability to meet customer expectations. Thus, both businesses and investors must pay close attention to this important accounting concept.

预收收入是会计中的一个关键概念，指的是公司在尚未交付或提供商品或服务之前收到的款项。这种收入被视为“未赚取的”，因为它代表了公司未来必须履行的义务。例如，如果一家软件公司销售一年的订阅服务并提前收取费用，则该付款被分类为未赚收入（预收收入），直到公司在这一年内提供服务。理解未赚收入（预收收入）对企业和投资者都至关重要。对于企业来说，准确识别这种收入类型对于财务报告和确保遵循会计标准至关重要。当公司提前收到付款时，必须将这笔钱记录为负债，而不是收入。这是因为公司尚未赚取该收入；它仍然有责任交付产品或服务。从投资者的角度来看，未赚收入（预收收入）可以作为公司未来收入潜力的一个指标。较高的未赚收入（预收收入）水平可能表明公司拥有稳固的客户基础和强劲的产品或服务需求。这可以增加对公司未来产生收入能力的信心，因为它履行其义务。然而，投资者也应该保持谨慎，因为大量的未赚收入（预收收入）可能表明公司过于依赖未来的业绩，而这种业绩并不总是有保障的。此外，未赚收入（预收收入）的确认影响公司的现金流管理。当企业提前收到现金时，可以利用这笔现金进行运营投资、偿还债务或资助新项目。然而，它也必须注意到，存在相应的负债。随着公司交付承诺的商品或服务，它将逐渐在其收益表上确认未赚收入（预收收入）为已赚收入。这个过程被称为收入确认，并受到特定会计原则的约束。总之，未赚收入（预收收入）在企业的财务健康中起着重要作用。它反映了公司对客户的义务，并作为未来收入的关键指标。企业必须仔细管理其财务的这一方面，以确保准确报告并维护投资者信心。在当今竞争激烈的市场中，理解未赚收入（预收收入）的含义可以为公司运营效率及其满足客户期望的能力提供有价值的见解。因此，企业和投资者都必须密切关注这一重要的会计概念。