The balance is reported on interim balance sheets as a deferreditem.
在中期资产负债表上其余额以递延项目列示…
2
Thirtieth sliver itemdeferred acceptance.
第三十条子项目延期验收。
3
I. the term "enterprises' external credits under the item of trade in goods" as mentioned in this Notice includes both advance payment in import and deferred receivables export.