预收帐款 meaning in English

accounts prereceived
adanvances from customers
advance payment
deposit received

There exist in china ' s taxation policy on real estate such problems as the irrational distribution of operating tax , repeated taxation items , improper accounting methods and so on
摘要当前我国房地产行业税收政策中存在着经营环节税负分布不合理、税种交叉重叠、预收帐款纳税时间的确认及会计处理不当等问题，对于这些问题，必须采取切实有效的政策措施加以解决。
Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year , including short - term loans payable , notes payable , accounts payable , advances from customers , accrued payroll , taxes payable , profits payable , dividends payable , other payable , provision for expenses , etc
流动负债是指将在一年或超过一年的营业周期内偿还的债务，包括短期借款，应付票据、应付帐款、预收帐款、应付工资、应交税金、应付利润、应付股利、其他应付款、预提费用等。