unearned revenue; unearned income

简明释义

未得到的收入

英英释义

例句

1.The company reported an increase in unearned revenue 未赚取的收入 due to the sale of annual subscriptions.

由于销售年度订阅，该公司报告了未赚取的收入 unearned revenue 的增加。

2.In the financial statements, unearned revenue 未赚取的收入 is listed as a liability until it is earned.

在财务报表中，未赚取的收入 unearned revenue 被列为负债，直到其被赚取。

3.Investors should be aware of the impact of unearned revenue 未赚取的收入 on a company's cash flow.

投资者应注意未赚取的收入 unearned revenue 对公司现金流的影响。

4.When a customer pays in advance for services, the business recognizes it as unearned income 未赚取的收入 until the service is performed.

当客户提前支付服务费用时，企业将其视为未赚取的收入 unearned income，直到服务完成。

5.The consulting firm had significant unearned income 未赚取的收入 from contracts signed for future projects.

这家咨询公司从签署的未来项目合同中获得了可观的未赚取的收入 unearned income。

作文

In the world of finance and accounting, terms like unearned revenue and unearned income play a crucial role in understanding how businesses operate. These terms refer to money received by a company for goods or services that have not yet been delivered or performed. For instance, if a customer pays for a subscription service in advance, the money received is considered unearned revenue. This concept is essential because it highlights the difference between cash flow and actual earnings. Unearned income, on the other hand, refers to similar payments that are not tied to any immediate service or product delivery, often seen in rental agreements or advance payments for future services.Understanding unearned revenue is vital for businesses as it affects their financial statements. When a company receives payment in advance, it cannot recognize this amount as revenue until the service has been provided or the product has been delivered. Therefore, it is recorded as a liability on the balance sheet. This liability represents the company's obligation to deliver the promised goods or services in the future. Once the service is rendered or the product is delivered, the company can then recognize this amount as revenue, thus converting the liability into actual income.For example, consider a software company that sells annual subscriptions. When a customer pays for a year-long subscription in January, the company records this payment as unearned revenue on its balance sheet. Each month, as the service is provided, the company recognizes a portion of that payment as earned revenue. By December, the entire amount will have been converted from unearned revenue to recognized income, reflecting the true financial performance of the company over the year.The proper management of unearned income is also critical for maintaining accurate financial records. It ensures that a company does not overstate its revenue, which can mislead stakeholders about its financial health. Investors, creditors, and management rely on accurate financial reporting to make informed decisions. If a company recognizes unearned revenue prematurely, it risks facing significant repercussions, including legal issues and loss of credibility.Moreover, unearned revenue can have implications for cash flow management. While receiving payment upfront can improve a company's liquidity, it also necessitates careful planning to ensure that the company can fulfill its obligations to customers. Businesses must maintain a balance between recognizing revenue and managing their liabilities effectively.In conclusion, the concepts of unearned revenue and unearned income are integral to accounting practices and financial analysis. They remind businesses of the importance of delivering value to customers after receiving payment. Understanding these terms not only aids in accurate financial reporting but also helps businesses manage their cash flow and obligations effectively. As such, mastering the implications of unearned revenue and unearned income is essential for anyone involved in finance or business operations.

在金融和会计的世界中，像未赚取收入和未赚取收益这样的术语在理解企业运作方面发挥着至关重要的作用。这些术语指的是公司因尚未交付或执行的商品或服务而收到的款项。例如，如果客户提前支付了订阅服务的费用，则收到的款项被视为未赚取收入。这个概念非常重要，因为它突出了现金流与实际收入之间的差异。而未赚取收益则指类似的付款，这些付款并不与任何即时服务或产品交付相关，通常出现在租赁协议或未来服务的预付款中。理解未赚取收入对于企业至关重要，因为它影响财务报表。当公司提前收到付款时，必须在提供服务或交付产品之前，不能将该金额确认作为收入。因此，它在资产负债表上记录为负债。这个负债代表公司在未来交付承诺的商品或服务的义务。一旦服务完成或产品交付，公司就可以将该金额确认为收入，从而将负债转化为实际收入。例如，考虑一家销售年度订阅的软件公司。当客户在一月份支付了一年的订阅费用时，公司会在资产负债表上将这笔付款记录为未赚取收入。每个月，随着服务的提供，公司会确认该付款的一部分为已赚取收入。到十二月份，这笔款项将全部从未赚取收入转化为已确认的收入，反映出公司在一年中的真实财务表现。妥善管理未赚取收益对于保持准确的财务记录也至关重要。这确保公司不会夸大其收入，这可能会误导利益相关者对其财务健康状况的判断。投资者、债权人和管理层依赖准确的财务报告来做出明智的决策。如果公司过早确认未赚取收入，则可能面临重大后果，包括法律问题和失去信誉。此外，未赚取收入还可能对现金流管理产生影响。虽然提前收到付款可以改善公司的流动性，但它也需要仔细规划，以确保公司能够履行对客户的义务。企业必须在确认收入和有效管理其负债之间保持平衡。总之，未赚取收入和未赚取收益的概念是会计实践和财务分析中不可或缺的部分。它们提醒企业在收到付款后向客户提供价值的重要性。理解这些术语不仅有助于准确的财务报告，还帮助企业有效管理其现金流和义务。因此，掌握未赚取收入和未赚取收益的影响对于任何参与金融或商业运营的人来说都是必不可少的。