unearned revenues

unearned revenues
 незаработанные доходы; доходы, полученные авансом; полученные средства за товары, еще не поставленные покупателю, и услуги, еще не оказанные, в течение отчетного периода; является счетом обязательств; также наз. отсроченные доходы ([lang name="English"]deferred revenues) и авансы от потребителей ([lang name="English"]advances from customers).

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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