deferred revenue是什么意思
沪江词库精选deferred revenue是什么意思、英语短语。
中文释义： 延期收入
延迟退休金
延期再启动
延期回扣制度
2017deferred revenue是什么意思由沪江网提供。deferred revenue
预收收入；[会计] 递延收入
会计科目中英对照 文档信息 ...
递延负债 deferred liabilities
递延收入 deferred
递延所得税负债 deferred income tax liabilities ...
基于1个网页-
长期递延收入
增量成本法
将来有收入的开支
递延收益支出
递延收入的欠帐
长期递延收入
递延非流动收入
递延出租收入
更多收起网络短语
- 引用次数：2
参考来源 - 收入确认和或有事项的会计处理
&2,447,543篇论文数据，部分数据来源于
预收收入；[会计]递延收入
Second-quarter sales included $1.71 billion in deferred revenue from previous quarters.
二季度的销售收入包括了17.1亿元的预收账款。
Excluding stock-based compensation, deferred revenue and other items, earnings were 20 cents, down from 42 cents.
除去股票补偿方案和预收账款及其它款项，每股收入从42美分降到20美分。
The restatement results in a relatively minor $7.5 million addition to revenue for the first quarter of this year, and a reduction in deferred revenue by the corresponding $7.5 million.
这项重新的声明导致了今年一季度的收入增加750万美元，同时在延期的收入中相应地减少了750万美元。
More deferred revenue connected with volume shipments to new customers in the Middle East and Africa.
He says stock options--which are not subject to the deferred compensation cap--could be one way to make up for the cap on deferred revenue.
By the end of the March quarter, the impact of the accounting switch on Accelrys' recognized revenue and deferred revenue will have run its course.
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感谢您的反馈，我们会尽快进行适当修改！Familiarize yourself with the accrual basis of accounting. Deferred revenue is an aspect of what is called the accrual basis of accounting. Under the accrual basis of accounting, revenues are recorded on the income statement when they are earned rather than received. This contrasts with the cash basis of accounting wherein the opposite is true.
Understand why you need to defer revenue. Accrual-based accounting requires you to defer unearned revenue because of a principle called the revenue recognition principle. The revenue recognition principle requires accountants to show revenues on the income statement in the period in which they are earned, not in the period when the cash is collected.
This requires a differentiation between realized and earned revenue. Realized revenue is revenue received regardless of whether the company has fulfilled its obligations to the purchaser. Realized yet unearned revenue is the subset of revenue which must be deferred.
For instance, say a magazine company receives a twelve-month subscription for a monthly publication. The subscription costs $120, and the subscriber pays the entire cost of the subscription up front. Thus, before the company delivers any magazines to the customer, the $120 is classified as deferred revenue and represents a liability to the company. In other words, the revenue has been realized but not yet earned.
Identify transactions involving deferred revenue. Deferred revenue deals with revenue realized in one reporting period but earned in the next. The reporting period can be monthly, quarterly, or annually depending on the company. Identify all customer orders as of the reporting period end date that have not been fulfilled, yet for which the company has already received payment. Report any transaction meeting this criteria as deferred revenue.
This includes items that have been paid in full but await shipment, as well as subscription-based revenues where the subscription period is still ongoing. Once these transactions have been identified, the accounting staff must calculate and record the amount of the deferral.
Record the deferred revenue. Recording deferred revenue applies to the company’s balance sheet. The company receives cash (an asset account on the balance sheet) and records deferred revenue (a liability account on the balance sheet).
In the example from Part 1, the company receives a $120 advance payment relating to a twelve-month magazine subscription. When the company receives payment (but before delivering the subscription), the company must record the entire amount of the payment as deferred revenue. To do this, the accounting staff will post the following journal entry:
Debit Cash $120
Credit Deferred Revenue ($120)
Record the earned revenue. This journal entry affects the balance sheet and the income statement. This entry essentially updates the entry in the previous step by reducing the balance sheet liability and transferring the amount to the income statement.
Consider the magazine subscription example. After the first month of the subscription, $10 ($120 / 12) of revenue has been earned and the deferred revenue amount is now $110. The accounting staff will transfer $10 from the deferred revenue account to the earned revenue account using the journal entry below:
Debit Deferred Revenue $10
Credit Subscription Revenue ($10)
Continue adjusting the ledger until all the revenue is earned. The company’s accountants must keep adjusting the balance sheet and income sheet over the course of the service. The adjusting entries will continue until the company has fulfilled its obligation of goods or services and the liability to the customer reaches zero.
Using the previous example, at that time, the deferred revenue account will have a balance of $0, and $120 of revenue will have been recognized.
What if the customer gets a credit toward the amount that they prepaid? Should we not adjust the dollar amount reported as deferred to account for the credit that was given?
Entrepreneur & Retired Financial Advisor
Michael R. Lewis
A prepayment is not a deferred revenue account, but a liability account since the customer has paid for a product or service he has not received. The entries to adjust a prepayment credit would be a credit to the Prepayment account and a debit to Deferred Revenue.
Can I have AR and deferred revenue?
wikiHow Contributor
This is referred to as grossing up the balance sheet, which is frowned upon by external auditors. Generally, you don't have deferred revenue unless you've received the cash. If you need to defer revenue, but haven't received the cash, AR is generally reduced instead of crediting deferred revenue (a liability account).
I am selling a service that takes 45 days to fulfill. I sell the service on Day 1, and they pay with a credit card or check. I need to book the sale receive the cash, defer the revenue until I complete the service and then end up with revenue and cash? What are the journal entries?
wikiHow Contributor
Initial entry:
oDebit Cash - total amount
oCredit Deferred Revenue - total amount
Upon completion
oDebit Deferred Revenue - total amount
oCredit Subscription Revenue - total amount
If you recognize this revenue within a monthly period (which should be done to facilitate your annual returns) then you simply repeat step 2 with the partial amount until the "Credit Subscription Revenue" is $0.
Do you defer revenue for loans?
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When a product is shipped but no cash changes hands, such as in a software trial period, is it considered deferred revenue?
What is the accounting treatment of deferred income in the following year?
200 characters left
While accrual-based accounting is handled similarly in different countries, the exact process taken to defer revenues will vary based on each country's reporting standards. The examples above are consistent with U.S. Generally Accepted Accounting Standards (GAAP).
Sales contracts can take many different forms, from point of sale purchases to subscription revenue and contract milestones. If you deal with an unusual or complex sales contract, determine the proper revenue recognition techniques before recording revenue or deferrals under the contract.
The accountant should balance the need for recording deferrals with the extra work of calculating them. If your company will recognize 100% of revenue in the same month as the initial deferral, it may be possible to skip recording the deferral. This is true in most cases where the revenue is realized and earned in the same accounting period.
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Very, very useful article presented here. Thanks for this.
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deferred revenue的用法和样例：
Rather, they are "Unearned Revenue" classified under Current Liabilities.
要等持卡人搭车后，此部分的预收收入才变成车资收入。
deferred revenue的海词问答与网友补充：
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