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。允许递延确认收入,其实质是推迟缴纳企业所得税时间,获取的是应缴税金的时间价值,对纳税人来说等于减轻了税收负担。一般而言,企业取得的各项收入,无论是以货币形式、还是非货币形式体现,除另有规定外,均应一次性计入确认收入的年度计算缴纳企业所得税。也就是说,对 Deferred income refers to the income or gain yet to be confirmed. It can also be said to be a temporarily unrecognized gain. It is the accrual basis used in the confirmation of revenue, which is equivalent to advance receipts. Allow deferred recognition of revenue, its essence is to postpone the payment of corporate income tax time, access to the time value of tax payable, the tax equivalent to reduce the tax burden. Generally speaking, all incomes obtained by an enterprise, whether expressed in monetary form or non-monetary form, shall be calculated and paid in a single year at the same time as the one in which the income is recognized unless otherwise provided. That is to say, yes