suspense receipts account

• 1. 暂收款帐户: suspense receipts account | suspense receipt account | temporary receipts accoun

• 1.实际收到的款项中含有应计利息的，应将这部分利息金额作为暂收款项，通过其他应付款帐户核算。
  Accrued interest included in the proceeds of issue shall be accounted for as a temporary receipt and disclosed under other payables.
  dict.yoduao.com

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