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单词 deferred credit
释义 deferred credit

deferred credit noun [C] (also deferred income [U])

(Accounting )

an amount written in a company's financial records which represents money received that has not yet been earned, for example for goods or services that will be provided during a later accounting period. These amounts are shown as liabilities:

Payments for orders not yet delivered are dealt with as deferred credits.

Government grants are treated as deferred credits and credited to the profit and loss account over the estimated useful life of the relevant fixed asset.

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更新时间:2024/9/21 18:53:14