其他应付款
- 网络other payable
其他应付款
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按应付款项类别(其他应付款、预收账款等)分别列示应付款项的期末数、期初数以及占总额的比例;
It is required to separately list the beginning balance , ending balance and proportion to total amount of payables according to their categories ( like other payables and advance payments , etc. );
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金额较大的其他应付款,也应说明其性质或内容。
Nature and reason for other account payables with larger amount shall be given as well ;
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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。
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 .