Glossary entry

English term or phrase:

revenue backlog

Portuguese translation:

receita a apropriar

Added to glossary by papier
Jun 17, 2016 20:54
8 yrs ago
7 viewers *
English term

revenue backlog

English to Portuguese Tech/Engineering Petroleum Eng/Sci
Very simply, revenue backlog is the amount of contracted revenue that has yet to be recognized. Revenue backlog occurs in both traditional and subscription business models.

Revenue Backlog is the sum of the future revenue in the revenue schedules used to recognize revenue of the term of an agreement.

Revenue Backlog can include the value of contracted or committed revenue that is not yet recognizable due to pending customer acceptance criteria, incomplete delivery of professional services, or other accounting rule.
Change log

Jun 30, 2016 02:17: papier Created KOG entry

Jun 30, 2016 02:18: papier changed "Edited KOG entry" from "<a href="/profile/1684355">papier's</a> old entry - "revenue backlog"" to ""receita a apropriar""

Proposed translations

47 mins
Selected

receita a apropriar

Um dos tipos de receita a apropriar é a parcela trazida a valor presente contida nas prestações de uma venda a prazo que não pode ser reconhecida em seu total bruto, portanto.
O termo, entretanto, se refere a qualquer receita cuja liquidação futura não pode ser reconhecida.
O texto abaixo fala sobre a receita apropriar do tipo que citei no item 7, caso do ajuste a valor presente cf. FIPECAFI
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24 mins

fundo de reserva (de receitas)

Sugestão (acho que "de receitas" não é necessário, é redundante)
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26 mins

reconhecimento de receitas/receita a ser reconhecida

FUTURE PROSPECTS
–Revenues to be recognized (backlog) totaled R$1,486.3 million.
–The results to be recognized reached R$557.8 million with a margin of 37.5%.

CENÁRIO FUTURO
–Receita a Ser Reconhecida (backlog) totalizou R$1.486,3 milhões.
–Resultado a Ser Reconhecido atingiu R$557,8 milhões com uma margem de 37,5%.
http://ri.br.brookfield.com/brookfield/web/arquivos/Brookfie...

Receitas de Contratos com Clientes
Uma análise detalhada da nova norma para reconhecimento de receitas
http://www.ey.com/Publication/vwLUAssets/Guia_IFRS_2015/$FILE/Guia_IFRS15_Web.pdf


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Note added at 30 mins (2016-06-17 21:24:38 GMT)
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It is important to study a company's revenue recognition policies when evaluating backlog. Some companies may use the percentage-of-completion method, whereby a percentage of the anticipated revenue from the sale of the product is recognized according to the percentage of work complete on a specific product.

http://www.investinganswers.com/financial-dictionary/busines...
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