Deferred Revenue是什么意思？_百度知道
Deferred Revenue是什么意思？
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出门在外也不愁音节划分：rev?enue
中频词，你记住了吗？
['rev?nju:]
['rev?nu:]
财政收入；
税收收入；
大家都在背：
1. Tax frauds are dealt with by the Inland Revenue.
税务欺诈由国内税务局负责处理。
来自柯林斯例句
2. The Internal Revenue Service sought to disallow the payments.
国内收入署试图驳回这些缴纳款。
来自柯林斯例句
3. a shortfall in tax revenue
税收收入不足
来自《权威词典》
4. The Commissioners of Inland Revenue control British national taxes.
国家税收委员管理英国全国的税收.
来自《简明英汉词典》
5. The reckoning up of revenue and expenditure shows a small surplus.
收支相抵,略有剩余.
来自《现代汉英综合大词典》
便利的, 方便的 (con共同+veni=ven来,走+ent表形容词→全部能来,没有障碍的)
林荫路,大街;[比喻]途径,渠道,方法 (a向+ven来,走+ue→来时可经历之路)
便利,方便;[ (con共同+veni=ven来,走+ence表名词→全部能来,没有障碍)
契约, 盟约
(co共同+ven来,走+ant→共同走来,协议)
盘存，盘点;编制详细目录 (in进+ven来,走+tory→进来的全部财产,清单)
(con共同+ven来,走+e→来到一起,召集)
违反,违背 (contra反+ven走+e→反着走→违反)
1. “收入;收益”释义下的同义词
其他释义下的同义词
1. “收入,收益”释义下的反义词
： 专指国家或企业的收入，主要指国家的税收。
： 主要指个人收入，包括劳动所得和利润。
不可数名词
(公司、组织的)收入，收益;（政府的）财政收入，税收 Revenue is money that a company, organization, or government receives from people.&
【搭配模式】：also N in pl
【FIELD标签】：BUSINESS 商
...a boom year at the cinema, with record advertising revenue and the highest ticket sales since 1980...
电影院非常景气的一年，创下1980年以来广告及票房收入新高
One study said the government would gain about $12 billion in tax revenues over five years.
一项研究表明政府将在5年中获得约120亿美元的税收。
1. 收入, 收益; 财政收入, 税收
A government's revenue and expenditure should be balanced.
政府的财政收入和支出要平衡。
Diminish the revenue by reducing tax.
由于减税而使这个国家的税收减少。
2. [复数]总收入
3. 收入来源
1. the entire amount of income before any deductions are made
2. government income due to taxation
3.财政关税
4.收入关税
会计_互动百科 ... 3.所有者权益( Owner's Equity) 1.收入（revenue）( Revenue) 2.费用( Expense).
- 基于9688个网页
托业词汇本领书_百度文库 ... profit 利润；收益；营利 18. revenue 收益；税收；岁入 19. stock 公债；债券；股票 20.
- 基于5906个网页
TOEIC词汇汇总 ... profit 利润；收益；营利 18. revenue 收益；岁入；税收 19. stock 公债；证券；股票 20.
- 基于3042个网页
英语词根词缀记忆大全 ... ven 来+ revenue n 收入，岁入 avenue n 大路，道路（让人可以走来走去）.
- 基于1702个网页
1. 企业效益
英语报刊阅读高频词汇_敏玲_新浪博客 ... global warming 全球变暖 enterprise revenue 企业效益 principal element 主要因素.
- 基于491个网页
1. 递延收入
常用会计名词中英文对照 - 豆丁网 ... debtor 债务人 deferred revenue 递延收入 depletion expense 折耗费用.
- 基于530个网页
1. 平均收益
经济学英语词汇 - 豆丁网 ... average product of labour 劳动平均产量 average revenue 平均收益 average total cost 平均总成本.
- 基于736个网页
1. 资本收益
财务英... ... Capital returned to stock-holders in dividends 摊还股本 Capital revenue 资本收益（同 ） Capital stock 股本帐.
- 基于408个网页
0){var rand = parseInt(Math.random() * (000)+100000);top.location.href='/'+encodeURIComponent(document.getElementById('s').value.trim().replace( / /g, '_'))+'?renovate='+}else{top.location.href='/'+encodeURIComponent(document.getElementById('s').value.trim().replace( / /g, '_'));};}" action="/">
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方便的话，请您留下一种联系方式，便于问题的解决：What is the deferred revenue? | AccountingCoach
What is the deferred revenue?
Deferred revenue is not yet . It is an amount that was received by a company in advance of earning it. The amount unearned (and therefore deferred) as of the date of the
should be reported as a . The title of the
might be Unearned Revenues or Deferred Revenues.
When the deferred revenue becomes earned, an
is prepared that will
the Unearned Revenues or Deferred Revenues account and will credit Sales Revenues or Service Revenues.
To learn more, see the Related Explanations listed below:
Related Explanations
Related Business Forms
All 1,080 questions have been answered personally by Harold Averkamp, CPA, MBA. Harold is the sole-author of all the instructional content found .
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Learn About a Career in Accountingthat is considered a
until it becomes relevant to the
at , such as a
received for work that has not yet been performed. opposite of deferred charge.
I told them that it was deferred revenue and we could not use it until we had finished the job we were doing.
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The deferred revenue did not bring joy to the team who still had two projects to finish before the end of the month.
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You may need to start taking into account your deferred revenue if you want to get an accurate sense of where you stand.
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Browse by Letter:负的营运资金 (working capital) 意味着什么？是传递出一个不好的信号吗？
What does negative working capital mean? Is that a bad sign?这个问题的官方答案是：Not Necessarily. It depends on the type of company and the specific situation. Here are a few different things it could mean:1. Some companies with subscriptions or longer-term contracts often have negative working capital because of high deferred revenue balances.2. Retail and restaurant companies like Amazon, Wal-Mart, and McDonald's often have negative working capital because customers pay upfront -
So they can use the cash generated to pay off their accounts payable rather than keeping a large cash balance on-hand. This can be a sign of business efficiency.3. In other cases, negative working capital could point to financial trouble or possible bankruptcy (for example, when customers don't quickly and upfront and teh company is carrying a high debt balance.)我不理解的地方是第二点，这些零售企业例如亚马逊，将顾客预先支付的款项用来偿还上游的应付账款，那么现金减少了，应付账款极少了。现金减少对working capital没影响，因为working capital不包括cash。同时，accounts payable 减少了，所以current liability减少了。因为working capital = current asset - current liability，这种情况下，应该是working capital 增加了，怎么会导致negative working capital呢？
按投票排序
Deferred revenue 增加了, 所以Current Liabilities增加了.一个公司预先收到了货款，但是并没有将货物给顾客，记做Deferred Revenue。比如说你的第二点中的McDonald‘s， Walmart的先收到客户给的钱例子。那么这一笔收到的钱，加进Cash里面，同时Liabilities中的Deferred Revenue 增加。由于Deferred Revenue是Current Liabilities， 所以会使得公司的Net Working Capital变负。这一点其实和你的第一点是一样的。WalMart等，用这笔钱去付Account Payable，这样就节省了自己的资金，就不需要自己手上有一大笔自己的资金准备付Account Payable了，这个体现了Efficiency
亲，大家都付cash的话你就没有receivable了Σ(￣。￣?)?payables一部分是unearned revenue, 一部分供应商货款，一部分是accrued expense. cogs被unearned revenue来的现金抵掉但是accrued expense要按时付嘛～working capital到底算不算cash各家有各家的说法，不过二当中的栗子没有receivable或very little receivable 才是negative WC 的原因。DSO小于DPO基本都可以造成service company negative WC，拖着不付账就有，不完全说明efficient。至于有inventory的公司就复杂点，这才是看efficiency的时候。我个人觉得脱离benchmark聊efficiency都是胡闹。都是跟同一行业同一规模的公司比working capital efficiency，拿retail跟manufacture比有什么意思呢。冒昧问下，这个官方答案是有多官方？
企业预先收到顾客的货款是企业的预收款，为企业的负债，用该货款偿还前欠款，只会造成负债的增加或不变，所以它的working capital是减少，为negative working capital
实话实说我没有看懂你的问题，但似乎没有计算利息和现金流的速度
泻药首先分成两笔交易，一笔收入一笔偿债。这两笔之前和之后的现金是没有变化的，收入用于偿债了。再来看收入这笔，正常是现金增加，负债增加，增加额一致。现在现金用于偿还以前的负债，等于单纯的负债增加。关键点在于顾客预先支付的款项是作为企业负债的。