应付款项

长期应付款项应当按实际发生数额记帐。

Long-term accounts payable shall be accounted at actual amounts .

长期应付款项包括应付引进设备款、融资租入固定资产应付款等。

Long-term accounts payable include accounts payable for importing equipments , accounts payable for fixed assets financed by leasing .

如果某些企业要对采购进行预算控制，SAP系统应付款项模块中的“承诺项”可以对预算进行监控。

If some enterprises need to control over the purchase budget , they can use the " commitment item " in the receivable accounts module of SAP .

经费的开支、应付款项等。

Overhead expenses , charges , etc.

在收到上述书面指示后，业主在支付上述应付款项时可以不扣除相关税款。

Upon receipt of such written direction , the company may make the said payments without deduction of such taxes .

包括：短期借款、应付款项、应交税金以及其他流动负债的核算；

This part includes : the accounting of short-term loans , accounts payable , taxes payable , other current payables ;

政府为老旧汽车报废给予约900美元的财政补贴，新车的广告商帮助偿还应付款项。

The government pays about $ 900 for old ones to be discarded and advertising on the new vehicles helps cover repayments .

信用交易中的应付款项产生了商业信用资金，而商业信用资金的现金折扣通常以机会成本的形式出现。

Acount payable in business on credit brings credit capital , while cash discount for acount payable has the form of opportunity cost generally .

本条所称到期应支付的款项，是指支付人按照权责发生制原则应当计入相关成本、费用的应付款项。

Payables due mentioned in this article refer to the payables that should be calculated into relative costs and expenditures of the payer according to accrual basis principle .

池昂表示，加州财政所有的资金几乎已经全部用光，很快将不得不推迟支付数十亿美元的应付款项或者债务。

All of California 's financial fund has been used up and the state government would postpone billions of dollars of payment and debts soon , Chiang said .

买方向卖方提供的担保亦应可视为买卖双方之间为任何其它合同项下到期应付款项所作的担保。

Security deposited or made available to the Seller by the buyer shall be taken as security for payments due under any other contract between the Buyer and Seller .

按应付款项类别（其他应付款、预收账款等）分别列示应付款项的期末数、期初数以及占总额的比例；

It is required to separately list the beginning balance , ending balance and proportion to total amount of payables according to their categories ( like other payables and advance payments , etc. );

付给承包商的总金额只应包括雇主已指示的，与暂列金额有关的工作、供货或服务的应付款项。

The total sum paid to the Contractor shall include only such amounts , for the work , supplies or services to which the Provisional Sum relates , as the Employer shall have instructed .

若两人或两人以上登记为任何股份的联名持有人，则其中任何一人均可签发有效收据，以证明收妥所持股份的股息或其他应付款项。

If two or more persons are registered as joint holders of any share , any one of such persons may give effectual receipts for any dividends or for other moneys payable in respect of such share .

只是因为你的发票与所有其他应付款项的发票集中到了一起。特别是自经济衰退以来，许多公司把付款周期从30天延迟到60天，甚至是90天。

It 's just that your invoices get lumped in with all the other accounts payable & and , especially since the recession , more companies are pushing those out beyond 30 days to 60 , or even 90 .

若客户未能支付在本协议下到期及应付的款项，本行可委任收账公司代为收取该等款项。

If the customer fails to pay any sum due and payable hereunder , the bank may appoint debt collection agencies to collect the same .

在该项活动中，当推荐人被提升为介绍代理人后，奖金将从任何到期应付的款项中扣除。

In the event the referrer is promoted to an Introducing Agent , the Referrer Bonus will be deducted from any payments that become due and payable .

纳税人未依法缴纳的，税务机关可以从该纳税人在中国境内其他收入项目的支付人应付的款项中，追缴该纳税人的应纳税款。

In case the taxpayer fails to do so , the tax organ may recover the payable tax of the enterprise from its other income items within the territory of China which ought to be paid by the payer .

指不能归属于应付帐款之款项。

Payables that cannot be classified as accounts payable .

一年或一营业周期内到期长期应付票据及款项-关系人；

Long-term notes and accounts payables due within one year or one operating cycle to related parties-current portion ;

应收／应付附属公司款项为无抵押，免息且不必于十二个月内偿还。

The outstanding Balances with subsidiaries are unsecured , non-interest bearing and not repayable within the next twelve months .

如果延期支付本合同项下应付的任何款项，供应方有权收取未付款项在迟付期间的利息。

If payment of any sum payable under the contract is delayed , the Contractor shall be entitled to receive interest on the amount unpaid during the period of delay .

但如果此时承包商还有应付雇主的款项没有付清，雇主可以出售这些物品，以收回欠款。

However , if by this time the Contractor has failed to make a payment due to the Employer , these items may be sold by the Employer in order to recover this payment .

合伙人无权冲抵应付买方的任何款项，除非其要求没有争议或者被确定合法有效。上述规定同样适用于合同附加的任何保留权（留置权）。

The Partner shall not be entitled to offset any amounts against the Purchaser unless his claim is undisputed or established as legally valid .

如果买方迟延支付任何到期款项，则每迟延一周，买方应向卖方支付应付而未付款项的1%作为迟延付款违约金。

In case the Buyer is delay in any payment due , for every week in delay , it shall pay1 % of the unpaid value to the Seller as liquidated damages for late payment .

这方面情况并不妙：铁道部正在拖延应付给供货商的款项，而房地产开发商正在拖延支付材料钱，以及应支付给地方政府的地租。

Here the news is not good ; the ministry of railways is slowing payments to its suppliers , while real estate developers are delaying payments for materials and delaying land lease payments to local governments .

长期负债应按长期借款、应付债券、长期应付款项在会计报表中分列列示。

Long-term liabilities shall be shown by item of long-term loans , bonds payable , long-term accounts payable in accounting statements .

第三十七条长期负债是指偿还期在一年或者超过一年的一个营业周期以上的债务，包括长期借款、应付债券，长期应付款项等。

Article 37 Long-term liabilities refer to the debts which will be redeemed after one year or an operating cycle longer than a year , including long-term loans payable , bonds payable , long-term accounts payable , etc.

应付照明和动力费用应付的款项（如会员费）。

Liability for light and power a payment that is due ( e.g. , as the price of membership ) .

自生支出及应付税款表示公司在制定平衡表当天的应付款项。

Accrued expenses and taxes payable represent obligations of the firm as of the date of balance sheet preparation .