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应收款项

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accounts receivable

应收帐款

114 应收帐款(accounts receivable) 凡因出售产品、商品或提供劳务等营业收入所发生而应收取之一年或一个营业周期内到期帐款属之. 118 其它应收款(other receivables) 指不能归属于应收帐款之款项. 121~122 存货(inventories) 指备供正常营业出售之商品、制成品、副产品;

accruals

应计款项

Amount due from associates 应收联营公司款项 10,000 | Accruals 应计款项 (58) | Bank balances and cash 银行结余及现金 16

accrued income

应收收益

1150 应收收益(Accrued income) 凡应收属於本期收益之款项皆属之,应收之数,记入借方;收到之数,记入贷方. 其借方馀额,表示现有应收收益之总额. 1159 其他应收款(Other receivables) 凡不属於上列各项之应收款项皆属之. 应收之数,记入借方;

Margin account receivables

应收孖展账户款项

Debtors, deposits and prepayments 应收账款、订金及预付款项 14 35,553 404... | Margin account receivables 应收孖展账户款项 139,086 17,523 | Deposits paid for acquisition of investments held 收购竺作买卖投...

Margin account r eceivables

应收孖展账户款项

Debtors, deposits and pr epayments 应收账款、订金及预付款项 14 2,285 10,862 | Margin account r eceivables 应收孖展账户款项 108 55 | Amounts due fr om associat es 应收联营公司款项 19,832 218,626

long-term notes receivable

长期应收票据

184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables | 1841 长期应收票据 long-term notes receivable | 1842 长期应收帐款 long-term accounts receivable

Receivables

应收款项

应收款项(Receivables)是指企业在日常生产经营过程中发生的各种债权,包括应收票据、应收账款、预付账款、应收股利、应收利息、其他应收款等. 企业应严格将不同内容的应收款项分类加以核算,以正确反映、监督各种短期债权的发生及收回情况,

other receivables

其他应收款项

Trade receivables 应收货款 344,037 125,194 | Other receivables 其他应收款项 5,729 18,670 | Amounts due from related companies 应收关连公司款项 21,112 24,332

Other receivables, de posits and

其它应收账款、按金及

Trade receivables 应收贸易账款 77 8 | Other receivables, de posits and 其它应收账款、按金及 | prepayments 预付款项 894

rued assets

流动资产;应收未收款项

rual basis权责应计制;权现发生制;应计制;发生制 | rued assets流动资产;应收未收款项 | rued bond interest应收未收债券利息

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