经营性应收项目；
支付的价款中包含已宣告发放的现金股利或债券利息，单独确认为应收项目。
The cash dividends or bond interest already announced of issuance as contained in the paid account shall be separately confirmed as account Receivable.
对于自年度资产负债表日起一年以上的应收款项，应当在年度资产负债表长期投资类下单列项目反映。
Amounts receivable after one year from the balance sheet date shall be separately disclosed below the long term investment category in the balance sheet.
按项目完工百分比法计提收入，结转销售成本科目审核生产发货记录，生成应收账款，核对销售收入。
Check the delivery, create AR entries, and Accrue the revenue by percentage of completion method monthly.
应收及预付项目：应收票据、应收账款及坏账损失的核算；
Should collect and prepay the project: The checking and calculating of the bill receivable , account receivable and bad account loss;
应收及预付项目：应收票据、应收账款及坏账损失的核算；
Should collect and prepay the project: The checking and calculating of the bill receivable , account receivable and bad account loss;
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