By WILL KENTON

Reviewed by MICHAEL J BOYLE

Fact checked by JIWON MA

编写人：WILL KENTON

审核人：MICHAEL J BOYLE

事实核查人：JIWON MA

What Is an Advance Payment?

什么是预付款？

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.

预付款是指提前付款，比如，在实际收到商品或服务之前付款。为防止拒付货款的情况出现，卖方有时会要求预付款，或者用预付款支付卖方因提供服务或商品自付的费用。

There are many cases where advance payments are required. Consumers with bad credit may be required to pay companies in advance, and insurance companies generally require an advance payment in order to extend coverage to the insured party.

在很多情况下，都是需要预付款。公司可能会要求信用不良的消费者提前付款；保险公司通常要求投保人提前付款，被保险人才能受保险合同保障。

KEY TAKEAWAYS

关键要点

·Advance payments are made before receiving a good or service.

预付款是在收到商品或服务之前支付的款项。

·In many cases, advance payments protect the seller against nonpayment in case the buyer doesn't come and pay at the time of delivery.

在许多情况下，如果买方在交付时不付款，预付款能够让卖方免受不付款的影响。

·Companies record advance payments as assets on their balance sheets.

公司在资产负债表将预付款作为资产进行列示。

·A prepaid cell phone is an example of an advance payment.

预付费电话卡就是预先支付电话费。

Understanding Advance Payments

了解预付款

Advance payments are amounts paid before a good or service is actually received. The balance that is owed, if any, is paid once delivery is made. These types of payments are in contrast to deferred payments—or payments in arrears. In these cases, goods or services are delivered first, then paid for later. For example, an employee who is paid at the end of each month for that month's work would be receiving a deferred payment.

预付款是在实际收到商品或服务之前支付的款项，欠付余额将在交付时支付。这种支付方式与延期付款或拖欠款项正好相反，后者是先交付商品或服务，后付款。比如，员工应在每月末领取当月工作报酬，但是公司会延期发放。

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.

预付款在公司资产负债表上作为资产进行列示。这些资产一旦使用，就会在发生当期进行费用化，并在损益表列示。

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.

预付款项一般分为两种情况，一种是在合同约定的到期日之前提供款项，另一种是在收到商品或服务之前要求支付款项。

Advance Payment Guarantees

预付款担保

An advance payment guarantee serves as a form of insurance, assuring the buyer that, should the seller fail to meet the agreed-upon obligation of goods or services, the advance payment amount will be refunded to the buyer. This protection allows the buyer to consider a contract void if the seller fails to perform, reaffirming the buyer's rights to the initial funds paid.

预付款担保是一种保险形式，据此向买方保证，若卖方未能履行约定的提供商品或服务之义务，则预付款将退还给买方。通过这种方式，买方可在卖方未能履约的情况下将合同视为无效，保障买方有权获得预付款。

Important: Governments also issue advance payments to taxpayers like Social Security.

重要事项：政府也向纳税人发放预付款，比如社会保障。

Special Considerations: Advance Payments to Suppliers

特别注意事项：预付货款

In the corporate world, companies often have to make advance payments to suppliers when their orders are large enough to be burdensome to the producer. This is especially true if the buyer decides to back out of the deal before delivery.

在企业界，订单量太大给生产商带来负担时，公司通常必须向供应商预付货款，尤其是买方决定在交货前退出交易。

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.

生产商没有足够的资金购买原材料时，可使用部分预付款进行购买。此外，预付款还可以保证大订单能够带来一定收入。若公司需要预付货款，根据权责发生制的要求，预付款在资产负债表上作为预付费用列示。

Examples of Advance Payments

预付款示例

There are many examples of advance payments in the real world. Take prepaid cell phones, for example. Service providers require payment for cell services that will be used by the customer one month in advance. If the advance payment is not received, the service will not be provided. The same applies to payments for upcoming rent or utilities before they are contractually due.

现实生活中有很多关于预付款的示例。以预付费电话卡为例，服务提供商要求客户提前一个月充话费，若不充值，暂停相关服务。同样的情况还有，在合同到期之前支付下一期租金或水电费。

Another example applies to eligible U.S. taxpayers who received advance payments through the Premium Tax Credit (PTC) offered as part of the Affordable Care Act (ACA). The financial assistance helps citizens, that meet household income requirements, pay for their health insurance. The money due to the taxpayer is paid to the insurance company in advance of the actual due date for the credit.

另一个示例是，美国合格纳税人根据《平价医疗法案》以保费税收抵免的方式获得预付款。这种财务援助帮助满足家庭收入要求的公民支付健康保险费用。应付纳税人钱款在实际抵免到期日之前支付给保险公司。

The American Rescue Plan, signed by President Biden on March 11, 2021, made some changes to the ACA Premium Tax Credit. All taxpayers with insurance bought on the Marketplace are now eligible for this credit in 2021 and 2022; previously, filers were ineligible if their income exceeded 400% of the federal poverty line.

美国总统拜登于2021年3月11日签署的《美国救援计划》针对《平价医疗法案》保费税收抵免作出了修改。所有在Marketplace购买保险的纳税人现在均有资格在2021年和2022年获得抵免；之前，收入超过联邦贫困线400%的申报人不得获得抵免。

Consumers with bad credit may also be required to provide creditors with advance payments before they can purchase goods or services.

消费者若信用不良，也需要在购买商品或服务之前向卖方支付预付款。