Prepaid expenses are payments made in advance for the use of goods and services, such as insurance, property taxes, and interest.

预提费用是用于今后货物和服务使用(如保险、相应税款和利息)而提前支付的费用。

youdao

Cingular and other mobile providers got slapped with a patent lawsuit over "prepaid" accounts, which aren't anything more complex than purchasing a certain amount of cellphone minutes in advance and drawing from them over time, as opposed to going in for a regular per-month subscription allotment it's not too prevalent here in the States but is much bigger overseas.

ENGADGET: Mobile carriers lose patent suit on prepaid calling plans