暂付款

为了规范高等学校会计核算，保证会计信息质量，对“应收及暂付款”科目存在的问题提出了改进建议。

To standardize the accounting in higher educational institutions and guarantee the quality of accounting information , this article made construction suggestions to the problem of the title " receivable and suspense accounts " .

财务内控由组织控制法、授权控制法、预算控制法、货币资金内部控制法、应收与暂付款控制法、固定资产控制法、教育事业收入控制法构成。

Financial internal control is made up of organization control , authority control , budge control , currency fund internal control , due and temporary fund control , fixed assets control and educational income control .

持牌机构在课税期期间所作的暂缴付款不能反映其经营状况，亦可能会有误导成分以及属于商业敏感资料。

The amount of provisional payments paid by the Licensee in the middle of a charging period could not reflect its operational condition , and may be misleading and commercially sensitive .

暂不同意[付款]

Withhold one 's consent [ payment ]