According to the principles outlined in the revenue recognition standard, revenue should be recognized when control over the goods or services transfers to the customer. If a company delivers goods or services and receives payment two years later, the transaction typically involves a contract with a customer. The timing of revenue recognition is not solely determined by the receipt of payment but rather by the fulfillment of performance obligations.

If the control transfers to the customer at the point of delivery, the company would recognize revenue at that time, even though the cash has not yet been received. The contract may include a separate performance obligation for the deferred payment, which could result in a contract liability (previously known as a contract receivable) being recognized on the balance sheet. The liability would then be reduced over time as the obligation to provide consideration is fulfilled, usually in proportion to the value of goods or services provided.

In summary, the revenue would be recognized when the goods or services are delivered to the customer, not when the payment is received, assuming that's when control transfers. The未收到的款项将作为合同负债在资产负债表上反映，并随着义务的履行而减少。