其他应收款

在实证分析中采用其他应收款作为利益输送的衡量指标，开拓了研究的视角，并且通过比较分析更好地把握了我国资本市场发展的脉搏。

In the empirical analysis we use the other receivables as the measure of tunneling and extend the views of angle . And the study grasps the development of Chinese capital market through comparison analysis .

应收账款，应收票据，其他应收款。

Accounts receivables , notes receivables , other receivables .

贸及其他应收款内的其他别没有包括已减值的资产。

The other classes within trade and other receivables do not contain impaired assets .

论加强高校财务中其他应收款的管理

Enhancing the Financial Management of " Other Accepted Payments " in College and University

四看其他应收款是否清晰。

Four look at other students'payment is clear .

其他应收款须以合同规定或领导审批为前提，否则不得支付。

Other receivables should be based on the contract regulations or approved by the leaders . Otherwise , the receivables will be not available .

本文主要论述了加强高校财务管理的重要作用，对高校财务中其他应收款的管理从四个方面进行论述，一是加强对其他应收款的认识；

The paper mainly discusses the importance of enhancing the financial management in college and university , especially on the " other acceptedpayments " from 4 aspects .

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。

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 .