什么是预付费收入？

Prepaid Income is an accounting concept that refers to a payment that has been received, but the asset has not yet been fully delivered. The company receives a one-off payment for the asset, but delivers its full value either in the future or over time. Prepaid Income is found on the Balance Sheet of a company as a liability (as it is something which is owed), either with its own section or under Other Current Liabilities.

**To learn more about this concept and become a master at Financial Statement modeling, you should check out我们的FSM建模课程.Learn more here。**

模块1：入门

模块2：基本概念

Module 3: The Income Statement

模块4：营运资金

Module 5: PP&E and Intangibles

Module 6: The Cash Flow Statement

Module 7: Debt & Interest Schedule

模块8：完成模型

Module 9: Bonus

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Related Terms

• 资产负债表（BS）
• Financial Statements
• Liability
• Prepaid Expenses

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