应收款帐户 meaning in Chinese

accrued debit account
receivable account

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
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 actual payments of the investments in shares include dividends declared by the investee company , that portion of the dividend should be accounted for as a temporary payment and disclosed under other receivable in the books of the investing company
股票投资实际支付的款项中有已发放未支出的股利的，应将这部分股利作为暂付款项，通过其他应收款帐户核算。