dividend receivable 中文意思是什麼
dividend receivable
解釋
應收股利- dividend : n. 1. 【數學】被除數 opp. divisor。2. 紅利，股息；利息；（破產時清算的）分配金。3. （一般的）份兒；報酬。
- receivable : adj 應收的，該接收的，該接受的；可信的。 bills receivable 應收票據（opp bills payable）。n 〈pl ...
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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
股票投資實際支付的款項中有已發放未支出的股利的，應將這部分股利作為暫付款項，通過其他應收款帳戶核算。 -
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
實際支付的股利含有已宣告發放的股利或者應計利息的，應將這部分股利或者利息金額作為暫付款項，通過其他應收款帳戶核算。 -
Dividend and interest income received or receivable from mar ? ketable securities ; and profit or loss arising from disposal or liquidation of marketable securities shall be accounted for as being profit or loss on investments
有價證券的股利或者利息收入，以及有價證券受出或到期時所收到的款項，與其帳面成本和已登記入帳的應收股利或者應計利息之間的差額，應當作為投資損益計入投資收益。 -
The cash dividend or interest on a short - term investment should be written off against the book value of the investment when received, expect for those recorded in the “ dividend receivable ” account
（二）短期投資的現金股利或利息，應于實際收到時，沖減投資的賬面價值，但已記入「應收股利」或「應收利息」科目的現金股利或利息除外。
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