Receivables and prepayments shall be accounted for according to actual amount.

应收及预付款项应当按实际发生额记帐.

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Receivables and prepayments include notes receivable , ac - counts receivable, other receivables, accounts prepaid anc prepaid expenses, etc.

应收及预付款各项包括:应收票据、受帐款 、 他应收款 、 付帐款 、 摊费用等.

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Current assets of enterprises shall include cash oncash in bank, marketable securities, receivable, prepayments and in - ventory.

企业的流动资产包括现金,银行存款, 有价证券, 应收和预付款项以及存货等.

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The carrying amount of other receivables, deposits and prepayments approximates to its fair value.

其他应收款项 、 按金及预付款项的帐面值与其公平值相约.

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