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.

• 指不能归属于应收帐款之款项。结算时应评估其他应收款无法收现之金额，提列适当之备抵呆帐，列为其他应收帐款之减项。