应收股利 meaning in English

dividend receivable
dividends receivable

The cash dividend or interest on a short - term investment should be written off against the book value of the investment when received , expect for those recorded in the “ dividend receivable ” account
（二）短期投资的现金股利或利息，应于实际收到时，冲减投资的账面价值，但已记入“应收股利”或“应收利息”科目的现金股利或利息除外。
Dividend and interest income received or receivable from mar ? ketable securities ; and profit or loss arising from disposal or liquidation of marketable securities shall be accounted for as being profit or loss on investments
有价证券的股利或者利息收入，以及有价证券受出或到期时所收到的款项，与其帐面成本和已登记入帐的应收股利或者应计利息之间的差额，应当作为投资损益计入投资收益。