UNEARNED REVENUES Companies record

UNEARNED REVENUES
Companies record cash received before revenue is earned by increasing a liability account called unearned revenue. Example are rent, magazine subscriptions, and customer deposits for future service. Airlines such as Ryanair (IRL), Qatar Airways (QAT), and Southwest Airlines (USA), for instance, treat receipts from the sale of tickets as unearned revenue until they provide the flight service. Similarly colleges consider tuition received prior to the start of a semester as unearned revenue.
Unearned revenues are the opposite or prepaid expenses. Indeed, unearned revenue on the books of one company is likely to be a prepayment on the books of the company that made the advance payment. For example, a landlord will have unearned rent revenue when a tenant has prepaid rent.

Hasil (Bahasa Indonesia) 2:

PENDAPATAN DITERIMA DIMUKA
perusahaan kas rekor diterima sebelum pendapatan diperoleh dengan meningkatkan akun kewajiban disebut pendapatan diterima di muka. Misalnya adalah sewa, langganan majalah, dan simpanan nasabah untuk layanan masa depan. Maskapai seperti Ryanair (IRL), Qatar Airways (QAT), dan Southwest Airlines (USA), misalnya, mengobati penerimaan dari penjualan tiket sebagai pendapatan diterima di muka sampai mereka memberikan layanan penerbangan. Demikian pula perguruan tinggi menganggap kuliah yang diterima sebelum dimulainya semester sebagai pendapatan diterima di muka.
Pendapatan diterima dimuka adalah biaya yang berlawanan atau prabayar. Memang, pendapatan diterima di muka pada buku satu perusahaan cenderung menjadi prabayar pada buku perusahaan yang membuat uang muka. Misalnya, seorang tuan tanah akan memiliki pendapatan sewa diterima di muka ketika penyewa telah prabayar sewa.