企业在为顾客提供产品或劳务前预收现金而产生的负债它是需要提供产品或劳务的一项义务又称递延收入
Liabilities arising from cash received in advance before an enterprise provides products or services to customers. It is an obligation to provide products or services, also known as deferred income
以上为机器翻译结果，长、整句建议使用 人工翻译 。