Unearned revenue due to undelivered elements is recognized ratably on a straight-line basis over the related product ' s life cycle.

尚未完成交付而记入不应得的收入账目的金额应采用相关产品的生命周期直线法来应征税收。

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。