递延收入，指尚待确认的收入或收益，也可以说是暂时未确认的收益，它是权责发生制在收益确认上的运用，相当于预收账款。
指递延收入、递延所得税负债等。
Refer to deferred income, deferred income tax liabilities, and etc...
指递延收入、递延所得税负债等。递延收入系指：凡业经收纳，而应属于以后各期享有之收入。
Refer to deferred income, deferred income tax liabilities, and etc... deferred income refers to income items received by a business to be recorded as income in the future periods.
递延年金延迟支付收入、分期付款或整笔付款，直至投资者选择收取的年金合约。
Deferred annuity an annuity contract that delays payments of income, installments, or a lump sum until the investor elects to receive them.
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