advance from shareholder

advance from shareholder　股东垫款　

shareholder advance means two things：（i）when shown on the“asset”line of the balance sheet，it is an amount of money borrowed by the shareholder from the Company.This amount of money must be repaid or could be seen as disguised dividend；（ii）when shown on the“liabilities”line of the balance sheet，it is an amount of money borrowed by the company from the shareholder.This amount of money must be repaid since it is not a share capital contribution.