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| 81. | accrued receivables |
| 应计未收款项 |
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| 82. | proceeds from borrowings |
| 举债所得款项 |
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| 83. | payables register |
| 应付款项登记簿 |
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| 84. | judgement receivable |
| 判定应收款项 |
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| 85. | partnership money |
| 合伙的款项 |
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| 86. | accrued payables |
| 应计未付款项 |
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| 87. | allotment control procedures |
| 分配款项控制程序 |
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| 88. | refunds of expenditures |
| 偿还支出款项 |
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| 89. | surrender (of balance) |
| 交还（结余款项） |
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| 90. | installment receivable |
| 应收分期款项 |
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