For large amount of accounts payable, items received in advance and other accounts payables over a period of one year, specify the reasons for not being paid or carried forward and state whether they shall be paid in the events subsequent to the balance sheet date. 账龄超过1年的大额应付账款、预收账款及其他应付款,应说明未偿还或未结转的原因,并在资产负债表日后事项中说明是否偿还。
Buyer may, at its option, either retain items received in advance of the delivery schedule or return to the seller at seller's expense. 买方可有权保留收到的早于交货计划表的商品,也可以交还给卖方,费用由卖方承担。