递延收入 是什么？
递延收入 A liability account representing income received before the related goods or services have been delivered, requiring recognition as revenue in future periods per IFRS 15 and US GAAP.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “递延收入” Used in Practice?
递延收入是在收到提前付款但尚未交付商品或服务时，根据权责发生制会计准则入账的。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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递延收入 是什么？
A liability account representing income received before the related goods or services have been delivered, requiring recognition as revenue in future periods per IFRS 15 and US GAAP.
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