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问题: 请翻译一下

the accounting entry require the prepayment to reduce the relevant expense in the income statement thereby increasing profit.since technically the prepayment represents an amount owing to the business from a third party ,it is included under current assets in the balance sheet.

解答:

会计分录需用预付款来减少损益表中的相关费用,从而增加利润。从严格意义上讲,预付款是来自第三方的商业资金,因此它被纳入资产负债表的流动资产项目下。