Subsidy receivable
... 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory ...
Subsidies receivable
资产总计total assets l负债及所有者权益(或股东权益)liabilities and oner`s equity 应收补贴款subsidies receivable 短期投资short-term investment ..
subsidies of receivable
... advanced money 预付账款 subsidies of receivable 应收补贴款 inventory 存货 ...
应收补贴款是企业按照国家规定给予的定额补贴款项,如企业按销售量或工作量等,依据国家规定的补贴定额计算并按期给予的定额补贴,应于期末,按应收的或实际收到的补贴金额,计入补贴收入。 如属于国家财政扶持的领域而给予的其它形式的补助,企业应于收到时,计入补贴收入。