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prepayment rate，prepayment这个很多人还不知道,现在让我们一起来看看吧！

1、Accrual是你应该付给别人，却没有实际支付的费用。

2、Prepayment是你提前付给别人的费用。

3、举两个例子：（1）你出行用交通卡，在你刷卡之前得充值，充值费就是prepayment；（2）你去餐馆用餐，吃完付款，在你还没最后结账之前不用付款，但是你点上来的菜都是计费的，每一样菜的费用就是accruals。

4、accrual (=accrued charge,=accrued expense,accrued liability)应计An estimate in the accounts of a business of a liability that is not supported by an invoice or a request for payment at the time the accounts are prepared. An accrual is a current liability on the balance sheet and will be charged under expenses in the profit and loss account. Expenses are accrued as set out in the accruals concepts outlined in Statement of Standard Accounting Practice An example of an accrual would be telephone expenses, which are billed in arrears. At the end of the accounting period, if no bill has been received, an estimate (based on past bills)would be made and credited to an accruals account; the corresponding debit would be made to the telephone expense account. The telephone expense account is then cleared to the profit and loss account.prepayment (=payment in advance)A payment made for goods or services before they are received. It is treated as deferred debits under the accruals concept, and is shown as a debit balance under debtors in the current assets of the balance sheet.。

以上就是【prepayment rate，prepayment】相关内容。

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