dividends receivable
英 [ˈdɪvɪdɛndz rɪˈsiːvəbl]
美 [ˈdɪvəˌdɛndz rɪˈsiːvəbl]
应收股息；应收股利
双语例句
- When the cost method is used, cash dividends declared on capital stock held as an investment may be recorded as a debit to Dividends Receivable and a credit to Dividend Revenue.
在使用成本法时，所持股本的现金股利一经宣布，投资公司应借记应收股利，贷记股利收入。 - In the company's financial statements, investment in subsidiaries is stated at cost less any impairment losses, while income from subsidiaries is recorded to the extent of dividends received and receivable.
在本公司财务报表内，于附属公司之投资按成本减任何减值亏损入账，而附属公司之收入则以已收取及应收取股息记录入账。