本通知所称企业货物贸易项下境外债权包括进口预付货款和出口延期收款。
I. the term "enterprises' external credits under the item of trade in goods" as mentioned in this Notice includes both advance payment in import and deferred receivables export.
当采用预付贷款支付方式时，进口方通常将款项汇到出口方。
When cash in advance is used, the importer usually remits the payment to the exporter.
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