前まえ受うけ収しゅう益えき

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.

• 前まえ受うけ収しゅう益えきは、サービス提てい供きょう前まえに受うけ取とった収しゅう入にゅうを指さす。

  Deferred income refers to revenue received before the service is provided.

• 決けっ算さん時じに前まえ受うけ収しゅう益えきを負ふ債さいとして計けい上じょうする。

  At the time of settlement, deferred income is recorded as a liability.