Advanced payment 是expenses 嗎?

Advanced Payment means the deposit you have paid for something to be done by the receipient. The work in fact maybe in progress or pending to be done. This account is a debtor account, an asset in the financial statements. For example, your Company gave $10 to A, an advance payment, to buy a motor car. A is a debtor until he delivers the car to the company with a selling price of say, $100, the Company is then pay him off for the remaining balance of $90 by
Dr. the cost of $100 to Motor Car
Cr. Advance Payment $10 and
Cr. Bank $90.
If A could not deliver the car to the Company, he has to pay back the $10 to the Company.

預付款項, 例如預先付下一年的電費, 那當然不算是今年的expenses, 已是公司的Assests資產了, 你幻想下只是你筆cash暫時比住人地先, 其實都是你的cash, cash=assests.