Receivables and prepayments include notes receivable , ac ? counts receivable , other receivables , accounts prepaid anc prepaid expenses , etc 應(yīng)收及預(yù)付款各項包括:應(yīng)收票據(jù)、應(yīng)受帳款、其他應(yīng)收款、預(yù)付帳款、待攤費用等。
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 當(dāng)然不一樣,盤虧根據(jù)具體情況具體處理,可能是其他應(yīng)收款,可能是營業(yè)外支出;折舊是進(jìn)費用的。
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 實際支付的股利含有已宣告發(fā)放的股利或者應(yīng)計利息的,應(yīng)將這部分股利或者利息金額作為暫付款項,通過其他應(yīng)收款帳戶核算。
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 股票投資實際支付的款項中有已發(fā)放未支出的股利的,應(yīng)將這部分股利作為暫付款項,通過其他應(yīng)收款帳戶核算。
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 實證結(jié)果顯示:舞弊公司與非舞弊公司相比有更高的負(fù)債比率、其他應(yīng)收款占流動資產(chǎn)的比重,更差的短期償債能力,更低的應(yīng)收賬款周轉(zhuǎn)率、調(diào)整后每股現(xiàn)金和股權(quán)集中度,也更容易被注冊會計師出具非標(biāo)準(zhǔn)無保留審計意見。