deferred income; unearned revenue
Accounting term for income received before it is earned, recorded as a liability until the service or goods are provided.
Deferred income refers to revenue received before the service is provided.
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'.