The best replacement for deferred revenue is unearned revenue.

Лучшие альтернативы к deferred revenue можно упорядочить следующим образом:
★★★★★  unearned revenue
★★★  accrued revenue
★★★  temporarily restricted
★★  backlog
★★  unbilled revenue
★★  deferred income
★★  accounts receivable
★★  deferred expense
★  prepaid
★  customer deposits
  unearned
  temporarily restricted revenue
  accrued liabilities

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deferred revenue
unearned revenue
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