deferred revenue

deferred revenue
надходження наступних періодів; доходи наступних періодів; дохід, одержаний достроково

The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

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  • Deferred Revenue — A liability account used to collect deposits and other cash receipts prior to the completion of the sale. Deferred revenue is important because it s the money a company collects before it actually delivers a product. For example, a software… …   Investment dictionary

  • deferred revenue — An alternative term for *unearned revenue …   Auditor's dictionary

  • Deferred income — (also known as deferred revenue, unearned revenue, or unearned income) is, in accrual accounting, money received for goods or services which have not yet been delivered. According to the revenue recognition principle, it is recorded as a… …   Wikipedia

  • deferred credit — UK US noun [C] (also deferred income [U], also deferred revenue [U]) ► ACCOUNTING money that has been received by a business but has not yet been shown in the accounts as income, for example, payment in advance for goods that have not yet been… …   Financial and business terms

  • Deferred Credit — Income that is received by a business but not immediately reported as income. Typically, this is done on income that is not fully earned and, consequently, has yet to be matched with a related expense. Such items include consulting fees,… …   Investment dictionary

  • Deferred Charge — A prepaid expense that is treated as an asset on a balance sheet and is carried forward until it is actually used. Deferred charges often stem from a business making a payment for a good or service that it has not yet received, such as the… …   Investment dictionary

  • Deferred Acquisition Costs — (DAC) is a term commonly used in the insurance business. It describes the practice of deferring the cost of acquiring a new customer over the duration of the insurance contract. Insurance companies face large upfront costs incurred in issuing new …   Wikipedia

  • Revenue recognition — principle is an important accounting principle, which is the main difference between cash basis accounting and accrual basis accounting. In cash basis accounting revenues are simply recognized when cash is received no matter when and how the… …   Wikipedia

  • Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual …   Wikipedia

  • Deferred Billing — The act of charging buyers for their purchases, without interest, at a later date. Deferred billing is most often used as a sales promotion technique, enticing potential customers to purchase big ticket items now rather than later. Car… …   Investment dictionary

  • unearned revenue — Revenue not yet earned in a *financial reporting period, but for which cash has already been received. In line with the *accruals basis of accounting, unearned revenue is recorded in *current or *long term deferred revenue accounts (classified… …   Auditor's dictionary

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