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(yù)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(wù)之前支付。預(yù)付款有時(shí)是賣方要求的，作為對(duì)拒付的保護(hù)，或支付賣方為提供服務(wù)或產(chǎn)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(yù)付款作為資產(chǎn)記錄在公司的資產(chǎn)負(fù)債表上。當(dāng)這些資產(chǎn)被使用時(shí)，它們就會(huì)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(yù)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(xiàng)，也可以適用于在收到所要求的貨物或服務(wù)之前要求提供的款項(xiàng)。
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(yù)付款可以幫助那些沒有足夠資金購(gòu)買材料來(lái)完成大訂單的生產(chǎn)商，因?yàn)樗麄兛梢杂眠@筆錢的一部分來(lái)支付他們將要?jiǎng)?chuàng)造的產(chǎn)品。它也可以用來(lái)作為一個(gè)保證，一定數(shù)量的收入將帶來(lái)的生產(chǎn)大訂單。如果公司需要預(yù)付一筆款項(xiàng)，在權(quán)責(zé)發(fā)生制會(huì)計(jì)方法下，這筆款項(xiàng)將作為一項(xiàng)預(yù)付費(fèi)用記錄在資產(chǎn)負(fù)債表上。
金融翻譯http://www.hybridbeedesign.com/news.asp?id=1377
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