Prepaid Expenses

Expenses which have been paid for, but not yet incurred (Current Asset)

Accrued Expense

Expenses which have been incurred but not yet been paid for (Current Liability)

Unearned Revenue

Revenue received but not yet earned (Current Liability)

Unearned Sales Revenue

When we receive a deposit on an order from a customer (Current Liability)

Accrued Revenues

Revenues which have been earned, but we have not yet received the cash (Current Asset)