预收货款

企业出口押汇、福费廷、保理等贸易融资项下的收汇，不需办理预收货款登记手续。

Foreign exchange proceeds from export documentary bills , forfaiting , factoring or other trade financing business are not subject to the registration administration of advances on sales .

企业出口买方信贷的提前收汇，应办理预收货款登记手续。

Foreign exchange advances under the buyer 's credit to an export enterprise shall be subject to the registration administration of advances on sales .

采取预收货款方式销售货物，为货物发出的当天；“如果我们以这种方式来做，我们的销售量会提高。”

For sales of goods with payment received in advance , it shall be the date on which the goods are delivered ; " If we do it in this way , our sales will go up . "

流动负债是指将在一年以内或者超过一年的一个营业周期以内偿还的债务，包括应付账款、预收货款、应计费用、应付税款等。

Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year , including accounts payable , advances from customers , accrued expenses , and taxes payable , etc.

货物和商品的赊销是推动现代经济发展的一大动因。采取预收货款方式销售货物，为货物发出的当天；

One of the key factors underlying the growth of the modern economy is the trend toward selling goods and services on account . For sales of goods with payment received in advance , it shall be the date on which the goods are delivered ;