If the 1099 MISC was made out to your business and you accrued for the income last year (2016), you do not have to record the 1099 income in your income for 2017, since you already reported it in 2016 and it was included in your 2016 income tax calculation then.
Just keep the 1099 MISC in your files, along with detail showing that you accrued the income in 2016.
1099 MISC forms are issued on a cash basis - so there certainly can be differences due to receivers of the form that utilize the accrual method of accounting.
[edited 2/4/18, 12:42 pm]
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