“递延收益”科目作为一个新的科目, 虽未在《企业会计制度》和资产负债表中单独列示,但公用事业企业在会计核算中已逐渐开始使用。本文浅谈对该科目的几点认识。一、“递延收益”与“预收帐款”科目的比较。 As a new subject, the “Deferred Income ” account is not listed separately in the “Accounting System for Business Enterprises” and the balance sheet. However, the public utility enterprises have gradually started to use the accounting system. This article talked about the subject of a few understanding. First, “deferred revenue ” and “advance payment ” subject comparison.