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.
前受金 is a broader term for advances received, while 前受収益 specifically refers to income that is deferred under accrual accounting.
未収収益 is accrued revenue (earned but not yet received), the opposite of 前受収益 which is received but not yet earned.
Compound of 前 (before), 受 (receive), and 収益 (earnings). The term is a direct translation of the English accounting concept 'deferred income'.