Receivables and prepayments include notes receivable , ac ? counts receivable , other receivables , accounts prepaid anc prepaid expenses , etc 应收及预付款各项包括:应收票据、应受帐款、其他应收款、预付帐款、待摊费用等。
Different of course , dish deficient basis is specific the case is particular processing , the likelihood is other and receivable money , the likelihood is the defray outside doing business ; depreciation takes charge 当然不一样,盘亏根据具体情况具体处理,可能是其他应收款,可能是营业外支出;折旧是进费用的。
Where the cost includes an element of dividend declared or in ? terest accrued , that portion relating to the dividend and inte ? rest shall be accounted for as a temporary payment and dis - j closed under other receivable 实际支付的股利含有已宣告发放的股利或者应计利息的,应将这部分股利或者利息金额作为暂付款项,通过其他应收款帐户核算。
Where the actual payments of the investments in shares include dividends declared by the investee company , that portion of the dividend should be accounted for as a temporary payment and disclosed under other receivable in the books of the investing company 股票投资实际支付的款项中有已发放未支出的股利的,应将这部分股利作为暂付款项,通过其他应收款帐户核算。
The results suggest fraud companies have higher debt ratio and proportion of other receivable to current assets , slower short - term liquidity , have lower ratio of days " sales in receivables , adjusted operational cash flow per share and smaller equity ' s centralization extent than nonfraud companies have . beside non - fraud companies , fraud companies are easier to receive non - standard unqualified auditing opinion 实证结果显示:舞弊公司与非舞弊公司相比有更高的负债比率、其他应收款占流动资产的比重,更差的短期偿债能力,更低的应收账款周转率、调整后每股现金和股权集中度,也更容易被注册会计师出具非标准无保留审计意见。
其他: other; else应: answer; respond to; echo收款: make collections备抵呆账-其他应收款: allowanceforuncollectibleaccounts-otherreceivables其他应收款净额: net bal of other receivable其他应收款坏账准备: less: bad debt provision for other receivable其他长期应收款项: other long-term receivables其他应收账款和递延费用: other accounts receivable and deferred charges应收款: account receivable; accounts due; receivable应收款项,应收: receivable其他应付款: accounts payable-others; other payables其他应交款: accrued other payments; other fees payable; other fund in conformity with paying; other fund payable; other taxes and expenses payable保健应收款: health care receivables长期应收款: long-term accounts receivable; long-term receivables或有应收款: contingent receivable其它应收款: allowance for uncollec- tible accounts - other receivables; other receivables岁入应收款: receivable annual revenue应收款额: amount receivable应收款活动: receivable activities应收款项: aussenstaende; receivables应收款帐户: accrued debit account; receivable account应收款转让: assignment of account receivable其他应付款项: accounts payable others内部应收款项: insider receivable判决应收款项: judgement receivable