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cash received and receivable at the accounting date [2 entries]
  1. cash received and receivable at the accounting date    会計処理日までに受け取ったかもしくは受取可能な現金
  2. cash received and receivable at the accounting date as progress payments on account of contracts in progress    仕掛り中の契約のための中間金の支払いとして、会計処理日までに受け取ったかもしくは受取可能な現金
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