Upon receipt of an advance payment from a customer the company debits Cash and credits a liability account such as Unearned Revenue or Customers ' Deposits .

以顾客提前支付的款项为 依据，公司借记现金并贷记一个负债账户如 预收 收入，或顾客存款。 政府对 公司 超额 利润 的 依法 征收。

Among the most common examples of current liabilities are accounts payable short-term notes payable the current portion of long-term debt accrued liabilities and unearned revenue .

最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和 预收 收入。

A liability for unearned revenue arises when a customer pays in advance .

当顾客预先支付款项时，一项负债 & 预收 收入就产生了。