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.
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