预付账款

应收账款和预付账款账户的比较与分析

The Comparison and Analysis of Accounts Receivable and Prepaid Accounts

论企业管理中的诚信与兵法中的诡道预付账款账户错弊与查账方法

On integrity in business administration and " fraud " in art of war Error and fraud of the prepayments a / c and means of audit

预付账款账户错弊与查账方法

Error and fraud of the prepayments a / c and means of audit

账龄超过1年的重要预付账款，应逐项说明未及时结算的原因。

If there are any important prepayment over one year , reasons for failure to settle in time shall be stated by item .

预付账款以合同规定的预付条款为前提，或经公司有审批权限的领导批准。

Prepayment should be based on the prepayment items in the contract regulations or authorized by the leaders of approval authority in the company .

贸易融资业务是商业银行为处于正常产业链中的客户设计的一种新的金融产品，基于预付账款的贸易融资是其中的一种。

Trade finance based on advance money is a kind of trade finance business , which is designed for the customer in a normal industry chain .

第三章主要是对供应链金融信用风险的识别进行分析，分别从三个不同的供应链融资模式进行了讲解，即：应收账款模式、存货质押模式、预付账款模式。

The analysis of how to recognize the financial credit crisis of supply-chain are the core element of chapter three , in this chapter , the explanation of supply-chain financing mode are outlined in three points respectively : receivable mode , inventories pledged mode , prepaid receivables mode .