Odloženi prihod, nezarađeni prihod, pasivni prihod
vidi Unearned Income, Deferred Revenue, Passive Income, Unearned Revenue, Prepaid Revenue
SR: Odloženi prihod predstavlja gotovinu primljenu pre nego što su roba ili usluge isporučene. Knjiži se kao obaveza, odražavajući neispunjenu obavezu izvršenja. Prema obračunskom računovodstvu, ova sredstva se priznaju kao prihod tek kada se zarade. Iako je sinonim za „odloženi prihod od prodaje“ (deferred revenue), ovaj drugi se češće koristi u zvaničnim bilansima stanja. Termini „odloženi prihod“ (deferred income) i „nezarađeni prihod“ (unearned revenue) su potpuno zamenljivi.
ENG: Deferred revenue represents cash received before goods or services have been delivered. It is recorded as a liability on the balance sheet, reflecting an unfulfilled performance obligation. Under accrual accounting, these funds are recognized as revenue only when they are earned. While synonymous with “deferred income,” the term “deferred revenue” is more commonly used in official financial statements. The terms “deferred income” and “unearned revenue” are completely interchangeable.