应收项目，包括应收票据、应收账款和其他应收账款。
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.
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