noun
deferred income; unearned revenue
Accounting term for income received before it is earned, recorded as a liability until the service or goods are provided.
前受収益は、サービス提供前に受け取った収入を指す。
Deferred income refers to revenue received before the service is provided.
決算時に前受収益を負債として計上する。
At the time of settlement, deferred income is recorded as a liability.
Compound of 前 (before), 受 (receive), and 収益 (earnings). The term is a direct translation of the English accounting concept 'deferred income'.