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1·Foreign exchange advances under the buyer's credit to an export enterprise shall be subject to the registration administration of advances on sales.

企业出口买方信贷的提前收汇，应办理预收货款登记手续。

2·I. the term foreign debts under the trade in goods of enterprises as mentioned in this Notice includes both advances on sales in export and deferred payments in import.

本通知所称企业货物贸易项下外债，包括企业出口预收货款和进口延期付款。