會計...

圖片參考：http://hk.yimg.com/i/icon/16/1.gif
Payment in advance 即係先付脹,,,例如你有個expenses(eg.electricity) 係今個financial year後先用到ge...
(假設今個財政年度係Jan 2004 - Dec2004) 甘2005年一月ge電費就唔係今個financial year的expenses (base on accural/matching principle) 甘o係2004年financial statement的角度上，比左2005的電費就應該入: Dr. Prepayment Cr. Cash/Bank.到下年2005年的時候，就可以入Profit&Loss account度。
而deposits to suppliers係指我地比suppliers的錢,,,例如我地爭個supplier$100,000，我地比左個bank deposit佢,,,係$30,000，甘我地就要入Dr. Creditors $30,000 Cr.Bank/Cash $30,000。唔係指先付款定係後付款，而只係指付款。
所謂先付部份款項給 suppliers，我估你指的係按金,,,即係收貨之前比supplier果d錢,,,(就一定唔係指credit sales分幾期比錢,,,)Dr. Stock deposit Cr. Bank/Cash. Notes:Stock deposit =按金。
所以payment in advance 唔等於 deposits to suppliers，而deposits to suppliers性質係同payment in advance 相似,,,但係個entries係唔同ge,,,

payment in advance 即係prepayment, 係一個current asset
如果先付部份款項給 suppliers, 咪debit prepayment, credit cash
到你俾埋尾數收貨個時, 咪debit inventory, credit prepayment and cash