金融翻譯

Advance payment is a type of payment made ahead of its normal schedule such as paying for a good or service before you actually receive it. Advance payments are sometimes required by sellers as protection against nonpayment, or to cover the seller's out-of-pocket costs for supplying the service or product. 

預付款是一種提前支付的方式，比如在你真正收到商品或服務之前支付。預付款有時是賣方要求的，作為對拒付的保護，或支付賣方為提供服務或產品的自掏腰包的成本。

Advance payments are recorded as assets on a company's balance sheet. As these assets are used, they are expended and recorded on the income statement for the period in which they are incurred.

預付款作為資產記錄在公司的資產負債表上。當這些資產被使用時，它們就會被支出并記錄在其發(fā)生期間的損益表上。

金融翻譯

Advance payments are generally made in two situations. They can be applied to a sum of money provided before a contractually agreed-upon due date, or they may be required before the receipt of the requested goods or services.

預付款一般有兩種情況。它們可以適用于在合同約定的到期日之前提供的一筆款項，也可以適用于在收到所要求的貨物或服務之前要求提供的款項。

Advance payments can assist producers who do not have enough capital to buy the materials to fulfill a large order, as they can use part of the money to pay for the product they will be creating. It can also be used as an assurance that a certain amount of revenue will be brought in by producing the large order. If a corporation is required to make an advance payment, it is recorded as a prepaid expense on the balance sheet under the accrual accounting method.

預付款可以幫助那些沒有足夠資金購買材料來完成大訂單的生產商，因為他們可以用這筆錢的一部分來支付他們將要創(chuàng)造的產品。它也可以用來作為一個保證，一定數量的收入將帶來的生產大訂單。如果公司需要預付一筆款項，在權責發(fā)生制會計方法下，這筆款項將作為一項預付費用記錄在資產負債表上。

金融翻譯http://m.ambientlounge.cn/news.asp?id=1377

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