dividend receivable
英 [ˈdɪvɪdend rɪˈsiːvəbl]
美 [ˈdɪvɪdend rɪˈsiːvəbl]
应收股利；应收股息
双语例句
- In terms of long-term equity investment, cash dividend being approved but not issued is accounted as receivable item;
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； - 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。