金融翻译
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.
预付款是一种提前支付的方式，比如在你真正收到商品或服务之前支付。预付款有时是卖方要求的，作为对拒付的保护，或支付卖方为提供服务或产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.
预付款作为资产记录在公司的资产负债表上。当这些资产被使用时，它们就会被支出并记录在其发生期间的损益表上。
金融翻译
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.
预付款一般有两种情况。它们可以适用于在合同约定的到期日之前提供的一笔款项，也可以适用于在收到所要求的货物或服务之前要求提供的款项。
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.
预付款可以帮助那些没有足够资金购买材料来完成大订单的生产商，因为他们可以用这笔钱的一部分来支付他们将要创造的产品。它也可以用来作为一个保证，一定数量的收入将带来的生产大订单。如果公司需要预付一笔款项，在权责发生制会计方法下，这笔款项将作为一项预付费用记录在资产负债表上。
金融翻译http://www.brighttrans.com/news.asp?id=1377
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