dividends receivable 中文意思是什麼
dividends receivable
解釋
應收股利- dividends : 股利
- 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。
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