Error and fraud of the accounts of other receivable and means of audit;
“其他应收款”账户错弊与查账方法
The paper queries the prevalent elimination entry of "allowance for doubtful accounts" in the present consolidated financial statement.
对当前合并会计报表中流行的“坏帐准备”抵销分录以及企业集团内部一方的商品 (或产品 )出售给另一方作为固定资产的会计处理提出质疑 ,并给出了解决的方法 ,这样将有利于避免一些企业集团利用内部控股关系进行人为粉饰会计报表现象的发
Error and fraud of the accounts of other receivable and means of audit;
“其他应收款”账户错弊与查账方法
Enhancing the Financial Management of " Other Accepted Payments" in College and University;
论加强高校财务中“其他应收款”的管理
other accounts receivable and payable
其他应收和应付帐款
gross inflow of cash
现金、应收款项或其他报酬的流入总额
other accounts receivable and deferred charges
其他应收帐款和递延费用
Receivables and prepayments include notes receivable, ac- counts receivable, other receivables, accounts prepaid anc prepaid expenses, etc.
应收及预付款各项包括：应收票据、受帐款、他应收款、付帐款、摊费用等。
A person employed to collect taxes, duties, or other payments.
收税员专职收集税款或其他款项的人员
On Returns to the Funds About the Enterprise Account Receivable Being Difficult and Countermeasures Being Discussed
关于企业应收账款回款难及其对策的探讨
receivables and payables
应收账款和应付账款
collection agency
为其他公司代收欠款的公司
Agencies collecting fees and charges
各机构代收款项手续费及其他费用
As soon as he receives the goods, the buyer sells the goods and absconds with the money.
他一收到货就立即将其倒卖，携款潜逃。
The Manner of Incorporation Guarantee of Debts to be Collected and the Choice of Systematic Regulations;
应收账款融资担保方式及其制度选择
Risk Defence and Management of Account Receivable
企业应收账款风险防范及其管理研究
A Study on the Management of Accounts Receivable
应收账款对企业经营的影响及其管理
The income of a circulating nature such as withdrawal from bank deposits, loans borrowed from relatives or friends, repayment of loans received and various temporary collection of money are excluded.
不包括周转性收入，如提取银行存款、亲友借入款、回借出款以及其他各种暂收款。
-- Accounts receivable records
——应收帐款的记录；
Accounts payable often are subdivided into the categories of trade accounts payable and other accounts payable.
应付账款通常分成购销应付账款和其他应付账款两类。