Short term borrowings , deposits from customers ( advance de - posits ) and accrued expenses shall be accounted for separate ? ly 短期借款、预收货款(预收定金)和预提费用等,应当分别核算。
Article 36 current liabilities refer to the debts which will be paid off within one year or an operating cycle longer than a year , including short - term loans payable , notes payable , accounts payable , advances from customers , accrued payroll , taxes payable , profits payable , other payables , provision for expenses , etc 第三十六条流动负债是指将在一年或者超过一年的一个营业周期内偿还的债务,包括短期借款、应付票据、应付帐款、预收货款、应付工资、应交税金、应付利润、其他应付款、预提费用等。
货款: money for buying or selling ...出口预收货款证明书: certificate of receipt of export prepayments代收货款: collection on delivery托收货款: collection of trade charges应收货款: loans receivable; trade receivable保收货款佣金: del credere commission代收货款手续费: charges on cash on delivery packets未收货款的卖主: unpaid seller委托购买暂收款, 预收订货款: advances received in indents预收出口货款证明书: certificate of receipt of export prepayment保收货款佣金 保证收取货款佣金: delcrederecommission预收: prepayment of taxes; receive in advance货款: money for buying or selling goods; payment for goods收货: take delivery of goods; take over (goods); take delivery◇收货单 receiving note; 收货凭单 consignment-sheet; 收货员 receiving clerk预收款: advance receipt; advance(d) receipt; deposit received; items received in for advance; money received in advance预收缩: preshrinking预收帐: advance receipts预收项目, 预收款: items received in advance货款人: lender软货款: soft loan销货款: money taken in for sold commodities预收进款, 预收收益: preaid income预收帐款;预收客户款: advance from customers暂收款, 预收款, 预收定金: advances received没收货: confiscated goods