chaojimali

thommo77 Wrote:
-------------------------------------------------------
> accrued revenue = booked revenue on income
> statement but have not earned it.
>
> deferred revenue = earned revenue but have not
> booked it.


Don't know why no one is not correcting this.

Accrued revenue, earned revenue increased accounts receivable, billed revenue. Does not show up all that often.

Deferred/Unearned revenue, revenue that you have been paid on but have not fully delivered the service. In good times companies will place a lot of revenue in unearned category to harvest it in the bad times.