英语词汇“payment in advance”的读音、翻译、释义、用法及例句-语文网

词汇	payment in advance
释义	payment in advance 预付货款又称prepayment、cash before shipment或payment before delivery.在贸易上指贸易契约签订後卖方尚未交货前买方即付款，通常用於下列场合： (1)买方信用欠佳或信用情况不明； (2)特殊规格货物，卖方须先收货款才愿产制； (3)卖方资金短绌，须先收货款才有能力购料生产； (4)买卖关系良好、买方充份信任卖方； (5)交易金额甚小，属於试订(*trial order)或订购样品； (6)卖方供不应求。此种付款方式对卖方而言，因相当安全有利，且在卖方的货币升值期间，使用此法尚可减少卖方汇率变动的风险。但就买方而言则风险甚大，故除非卖方信誉可靠，买方当不愿以此条件付款。在金融方面，则指借款人於预定付款日(scheduled payment date)之前偿还借款，或分期付款的提前偿还而言。而在会计上，预付款项先记於资产中的递延支出(deferred charge)，然後在未来享受此效益时再冲销。
随便看	private law private law private library private limited company private line private line arrangement private-line service private linking system privately privately owned Private Management Domain private medicine private member private member's bill private memory private parts private patient private placement private practice private queue private rebate private school private secretary private sector private soldier

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