accrued receivable
英 [əˈkruːd rɪˈsiːvəbl]
美 [əˈkruːd rɪˈsiːvəbl]
【经】应计未收项目，应计租金
双语例句
- Accrued and receivable income from investments;
应计未收投资收入； - 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。 - At the end of the year, the interest accrued should be recorded by a debit to interest receivable and a credit to interest revenue.
在年末，应计利息需通过借记应收利息，贷记利息收入来记录。