1.什么是货物贸易项下对外债权?答: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。预付货款是指货物进口合同约定付汇日期早于合同约定进口日期或实际付汇日期早于实际进口报关日期的付汇。延期收款是指货物出口合同约定收汇日期晚于合 1. What are the external claims under the trade in goods? A: The overseas claims under the trade in goods include the import prepaid goods and the export deferred receivables. Prepaid payment refers to the contract of payment of goods to pay the exchange date as early as the date of the contract or the date of the actual payment of foreign exchange is earlier than the date of the actual import payment. Deferred collection refers to the contract of export of goods agreed to collect the date later than the closing