其他应付款项及应计费用的帐面值与其公平值相约。
The carrying amount of other payables and accruals approximates to its fair value.
其他应付款指除应付上下级经费之外的其他应付及暂存款项。
C other means of payment in addition to funds to meet higher and lower levels and the other to cope with temporary funds.
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.
第二十九条应付款项包括应付上级经费、应付下级经费、其他应付款。
Article 29th payables include funding to meet the higher level, to cope with lower expenses, other payables.
按应付款项类别（其他应付款、预收账款等）分别列示应付款项的期末数、期初数以及占总额的比例；
It is required to separately list the beginning balance, ending balance and proportion to total amount of payables according to their categories (like other payables and advance payments, etc. );
按应付款项类别（其他应付款、预收账款等）分别列示应付款项的期末数、期初数以及占总额的比例；
It is required to separately list the beginning balance, ending balance and proportion to total amount of payables according to their categories (like other payables and advance payments, etc. );
应用推荐