R12 应付款模块(AP)：预付款(prepayment)的标准处理流程

预付款的概念

财务会计的解释：

企业对于某些物资有时需要采取预先订购的方式，即按照购货合同规定预付一部分货款。这部分预先付给供货单位的订货款就构成了企业的预付账款。（来自会计学概论，要区分定金和预付款的区别！）

Oracle EBS AP用户文档官方解释：

A prepayment is a type of invoice you enter to make an advance payment to a supplier or employee. For example, you need to pay a deposit on a lease, or pay an employee an advance for travel expenses. You can later apply the prepayment to one or more invoices or expense reports you receive from the supplier or employee to offset the amount paid to them.

You can enter two types of prepayments: Temporary and Permanent. Temporary prepayments can be applied to invoices or expense reports you receive. For example, you use a Temporary prepayment to pay a hotel a catering deposit. When the hotel's invoice arrives, apply the prepayment to the invoice to reduce the invoice amount you pay. Permanent prepayments cannot be applied to invoices. For example, you use a Permanent prepayment to pay a lease deposit for which you do not expect to be invoiced.

翻译：

预付款（Prepayment）是一种可以为供货商或者员工提供提前付款的开票类型，例如，当你需要付租赁定金，或者提前付差旅费给员工。你可以事后将预付款核销（apply）到一张或多张来自供应商或者客户的发票（Invoice）或费用报表（Expense report），以抵消已经支付给他们的金额。

你可以输入两种类型的预付款：临时预付款（Temporary）、永久预付款（Permanent）。临时预付款可以核销至你收到的发票或报销单。例如，你可以临时预付款去支付酒店的膳食定金，当酒店的发票来到时，你可以用这张发票核销预付款，从而减少应该要支付的发票总金额。永久性预付款不能够核销至发票。例如，你可以使用永久性预付款来支付不期望获得发票的租借定金。

假设有以下一项经济业务

A公司向B公司购买一批价值1000元的产品，合同规定先预付500元。一个星期后，收到B公司1000元的发票，A公司付给B公司未付的500元。

预付款的标准处理流程

在Oracle EBS AP模块中，对预付款的处理主要有创建（Entering Prepayments）、付款（Paying Prepayments）、核销（Applying Prepayments）、撤消核销（Unapplying Prepayments）、预付款应用挂起（Applying Holds to Prepayments）、释放预付款挂起（Releasing Holds from Prepayments）、取消预付款（Cancelling Prepayments）等操作。

临时预付款处理：