其他應收帳款(other receivables)

指不能歸屬於應收帳款之款項。結算時應評估其他應收款無法收現之金額，提列適當之備抵呆帳，列為其他應收帳款之減項。
Receivables not classified under the headings above and should take stock the amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of other receivable.

資料來源：屏東商業技術學院

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