2. 外语
  3. Which of the following is not true of unearned revenue?______.

Which of the following is not true of unearned revenue?______.

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问题 Which of the following is not true of unearned revenue?______.
选项 A、Unearned revenue represents money that a company has received in advance of providing the goods or services to its customer.
B、It is considered to be owner’s equity before the goods or services are provided.
C、After the goods or services are provided, the revenue is recognized and the liabilities are eliminated.
D、Magazine subscriptions are an example of unearned revenue as the cash is received in advance for the subscriptions.
答案B
解析 答案为B项。unearned revenue“预收收益”，又称递延收益(deferred revenue)，是指已收到的而须于将来提供货物或劳务后实现为收益的款项，如：预收货款、预收租金等。它属于流动负债，不属于收入账户，因此，自然不是所有者权益。故本题选B项。
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本试题收录于： FECT综合（现代金融业务）题库金融英语（FECT）分类
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