There are in fact two meanings of this term 16:27 Jul 22, 2011
Noun 1. unearned revenue - personal income that you did not earn (e.g., dividends or interest or rent income)
unearned income
income - the financial gain (earned or unearned) accruing over a given period of time
revenue enhancement, tax, taxation - charge against a citizen's person or property or activity for the support of government
2. unearned revenue - (accounting) income received but not yet earned (usually considered a current liability on a company's balance sheet)
unearned income
accounting - a system that provides quantitative information about finances
income - the financial gain (earned or unearned) accruing over a given period of time
Based on WordNet 3.0, Farlex clipart collection. © 2003-2008 Princeton University, Farlex Inc.
My answer is for one meaning, Maru and Traductor have gone for the other. The context should make this clearer. | 
The translation workplace 
peer agreement (net): +1
