对于unearned fees 应该怎么理解呢？ earned

helena2009

书上写的unearned fees是fees that have not been earned yet, even thouth cash has been received

 

没办法在这里理解fee和cash的区别。。。

 

weipeng45

直接理解你引用的英文，unearned fees意思是那个费用你还没有得到，比如，你帮别人做一个投资报告，先收了100块，交给客户后收了尾款100块。上来的100块可以归为 unearned fees，会计上这笔钱是负债，之后报告交给客户之后才转到利润里面。

 

这是简单的理解，当然以不同的会计方式去计算利润也可以把这100快归为利润，这牵扯一些会计上的问题，就不做谈讨了。

ivanyeung

unearned fee/income/revenue....etc are all liability because you haven't provided the correponding service yet.

 

 Effect to accounting, Cash (which is asset) and liability both go up by the same amount at the beginning.

As time goes by, the liability will go down after those goods/services have been provided and revenue goes up.