工程预付款，又称材料备料款或材料预付款。预付款用于承包人为合同工程施工购置材料、工程设备，购置或租赁施工设备、修建临时设施以及组织施工队伍进场等所需的款项。
摘要国际工程预付款保函涉及到业主、承包商和担保银行的利益和风险。
Abstract: Advance payment bank guarantee for international project involves the interests and risks of employer, contractor and guarantee bank.
预付账款核算企业按照合同规定预付的款项，主要包括预付的购货款和在建工程预付款。
Prepay fund according to contract provision in enterprise calculates the advance money, mainly includes the prepay to buy the loans and the advance money of construction-in-process.
未按合同规定拨付预付款、工程进度款、代购材料价差款而影响施工进度的。
That Party a don't pay advance payment, progress payment and price difference in purchased materials via procurement agent as per contractual specifications influences construction progress.
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