1. In the computation of accounting profit, cash receipts from selling farecards are not recognised as revenue. Rather, they are "Unearned Revenue" classified under Current Liabilities. Revenue is considered realised only after the bus service is provided and consumed. 
   要等持卡人搭车后，此部分的预收收入才变成车资收入。
2. It must be pointed out that the net income shown in the income statement is an accounting profit, not cash flow. For instance, in the computation of accounting profit, cash receipts from selling fare cards are not recognized as revenue. Rather, they are "Unearned Revenue" classified under Current Liabilities.  
   这里要特别指出的是，损益表呈现的是公司的“会计损益”，而不是“现金收支”，例如在计算“会计损益”时，售出车资卡收进的现金并非营业收入，而是“预收收入”，属于流动负债。
3. accepted the unearned rewards that came his ways as well as the unearned criticism; unearned income; an unearned run. 
   接受不劳而获的表扬，不劳而获的批评也就会旋踵而至；分外的收入；棒球中因为守场员责任而丢的分。
4. Given or granted without return or recompense; unearned. 
   免费的，不收酬劳的无需回报或无偿地给予或授予的；无所获取的
5. distribution of distributional revenue 
   可分配总收入的分配

查看更多例句 相关情景会话

• 1. 未实现收入
  time-period concept 时间－期间概念...unearned revenue 未实现收入...Account 帐户
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• 2. 预收款项
  undistributed profits / undivided profits 未分配利润...unearned revenue 预收款项...unrelated business income 营业外收益
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• 3. 未获收入
  Uncollectibles 坏账...unearned revenue 未获收入...Uniformity 统一
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• 4. 预收账款
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