預付款項(prepayments)

指預為支付之各項成本或費用。但因購置固定資產而依約預付之款項及備供營業使用之未完
工程營造款，應列入固定資產項下。
Cost and expenses that are paid in advance. But contract payments on property, plant and equipment purchased or on construction-inprogress for construction to be used in operation should be classified under property, plant and equipment.

資料來源：屏東商業技術學院