prepayments

简明释义

英[priːˈpeɪmənts]美[priˈpeɪmənts]

n. 预付帐款（prepayment 的复数）

英英释义

单词用法

同义词

反义词

例句

1.A weighted average of the maturities of the bonds in a portfolio, taking into account all mortgage prepayments, puts, and adjustable coupons.

风险投资组合中的加权平均偿还期，考虑到所有提前偿付的抵押贷款、卖权和可调整债券。

2.Receivables and prepayments shall be accounted for according to actual amount.

应收及预支款项理卖按实践发生额记帐。

3.All receivables and prepayments shall be cleared and collected in time, and shall be checked with relaled parties periodically.

及预付款项应当及时清算、催收，定期与对方对帐核实。

4.Article 22 Receivables and prepayments shall be separately accounted for in their originating currency.

第二十二条应收和预付款项应当按照不同货币分别设帐登记。

5.No matter how the price moves in the secondary bond market, the prepayments are made to a special account.

不管二级债券市场如何波动，偿债基金均要向一个特别账户支付预付款。

6.It is extremely effective in reducing the interest charges you would have to pay if prepayments are made during the early years.

如果您是在最初几年预先偿还部份款项，对减少利息收费绝对是有效的方案。

7.Yields on securities will continue to decline as we replace maturities and prepayments with lower-risk securities.

由于我们低风险债券替换了到期和预付款债券，债券的投资收益还会继续下降。

8.Under your current financial situation and future income projections, the development plan prepayments.

可根据你自己目前的经济状况和对未来经济收入的预测，制定提前还贷计划。

9.A weighted average of the maturities of the bonds in a portfolio, taking into account all mortgage prepayments, puts, and adjustable coupons.

风险投资组合中的加权平均偿还期，考虑到所有提前偿付的抵押贷款、卖权和可调整债券。

10.When booking a hotel, some require prepayments 预付款 to confirm your reservation.

在预订酒店时，一些酒店要求支付预付款以确认您的预订。

11.Many landlords ask for prepayments 预付款 to secure a rental property.

许多房东要求支付预付款以确保租赁物业。

12.The company requires all clients to make prepayments 预付款 before starting the project.

公司要求所有客户在项目开始前支付预付款。

13.The service provider offers a discount for customers who make prepayments 预付款 for the entire year.

服务提供商为全年支付预付款的客户提供折扣。

14.Our policy states that all prepayments 预付款 are non-refundable.

我们的政策规定所有的预付款不可退款。

作文

In the world of finance and accounting, the term prepayments refers to amounts paid in advance for goods or services that will be received in the future. This concept is crucial for both businesses and individuals as it affects cash flow management and financial reporting. Understanding prepayments is essential for effective budgeting and forecasting, as it allows entities to plan their finances more accurately. For instance, a company might pay for a year's worth of insurance coverage upfront. In this case, the amount paid is classified as a prepayment, which will then be expensed over the course of the year as the insurance coverage is utilized.The accounting treatment of prepayments is governed by the matching principle, which states that expenses should be recognized in the same period as the revenues they help generate. Therefore, when a business makes a prepayment, it does not immediately recognize the expense. Instead, it records the payment as an asset on the balance sheet. As time passes and the service is consumed, the business will gradually recognize the expense on its income statement. This process ensures that financial statements accurately reflect the company’s financial position and performance.Moreover, prepayments can also impact cash flow. When a company makes a prepayment, it reduces its cash balance in the short term. However, this can be beneficial if the prepayment secures a discount or favorable terms for future services. For example, a business that pays for a bulk order of materials in advance might negotiate a lower price, thereby saving money in the long run. Thus, while prepayments may initially seem like a cash outflow, they can lead to significant savings and improved financial health over time.Individuals also engage in prepayments, such as paying rent or tuition fees before the due date. These payments can help individuals manage their finances by ensuring that they have secured necessary services without the last-minute rush. Additionally, making prepayments can sometimes lead to discounts or incentives offered by service providers, further enhancing the financial benefits of this practice.In conclusion, understanding prepayments is vital for anyone involved in financial management, whether in a business context or personal finance. By recognizing the implications of prepayments on cash flow, financial reporting, and budgeting, individuals and organizations can make informed decisions that promote financial stability and growth. As we navigate through various financial transactions, being aware of how prepayments work will empower us to manage our resources more effectively and strategically. Ultimately, mastering the concept of prepayments can lead to better financial outcomes and a deeper understanding of the intricate world of finance.

在金融和会计的世界中，术语预付款指的是为将来将收到的商品或服务提前支付的金额。这个概念对于企业和个人都至关重要，因为它影响现金流管理和财务报告。理解预付款对于有效的预算和预测至关重要，因为它使实体能够更准确地规划其财务。例如，一家公司可能会提前支付一年的保险费用。在这种情况下，支付的金额被归类为预付款，然后将在一年内根据使用的保险覆盖范围逐渐计入费用。这一过程确保财务报表准确反映公司的财务状况和业绩。此外，预付款还可能影响现金流。当公司进行预付款时，它会在短期内减少现金余额。然而，如果预付款能够确保折扣或未来服务的优惠条款，这可能是有益的。例如，提前支付大宗材料订单的企业可能会谈判出更低的价格，从而在长期内节省资金。因此，尽管预付款在初始阶段看似现金流出，但它们可能在时间推移中带来显著的节省和改善的财务健康。个人也会进行预付款，例如在到期日前支付租金或学费。这些付款可以帮助个人管理他们的财务，确保他们在没有最后时刻匆忙的情况下获得必要的服务。此外，进行预付款有时可以导致服务提供者提供的折扣或激励，进一步增强这一做法的财务利益。总之，理解预付款对任何参与财务管理的人来说都是至关重要的，无论是在商业背景还是个人财务中。通过认识到预付款对现金流、财务报告和预算的影响，个人和组织可以做出明智的决策，促进财务稳定和增长。在我们处理各种财务交易时，意识到预付款的运作方式将使我们能够更有效和战略性地管理我们的资源。最终，掌握预付款的概念可以带来更好的财务结果，并加深对复杂金融世界的理解。