应收项目 [会计] receivables
- 经营性应收项目;
The item of operating receivables; - 长期股权投资对取得时含有的已宣告但未发放的现金股利作为应收项目核算;
In terms of long-term equity investment, cash dividend being approved but not issued is accounted as receivable item; - 支付的价款中包含已宣告发放的现金股利或债券利息,单独确认为应收项目。
The cash dividends or bond interest already announced of issuance as contained in the paid account shall be separately confirmed as Account Receivable.
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