利息费用
- 名interest expenses;interest changes
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实际上,由于利息费用与收益之间的关系,较高的赚取利息倍数也体现了较高的盈利能力。
Actually , because of the relation of the interest expenses and the income , the higher times-interest-earned ratio also indicates the stronger profitability .
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《财富》将这两项数据加起来,外加约5300万美元的利息费用,得到96.7亿美元的数据。
So fortune added together these two numbers , tacked on around $ 53 million in interest expenses and came out with $ 9.67 billion .
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每个月的利息费用都不一样。
Monthly interest costs vary .
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“僵尸负债人”是指无法偿还贷款本金,只能偿还利息费用的人。
Zombie debtor refers to someone who is unable to pay off the capital of the loan , and whose repayments2 only service the interest charge .
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NPR新闻的克雷格·温德姆报道这项议案将帮助到1100万名学生并挽救平均1500美元的利息费用的本科生们。
NPR 's Craig Windham reports backers of the bill say it would help 11 million students and save undergraduates an average of 1500 dollars in interest charges .
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这项每半年支付一次的利息费用记录如下
This semiannual interest payment will be recorded as shown below
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应付票据和利息费用的核算。
Accounts payable and notes payable are typical example of current liabilities .
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你会发现,自己付出了很多,在利息费用。
You will find yourself paying a lot more in interest charges .
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你还可能要付出较高的利息费用或下旬。
And you still may have to pay late charges or higher interest rate .
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为什么这个月的利息费用这么高?
Hi , Janice , why is the interest expense this month so high ?
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凡向金融机构或他人借款等所发生之利息费用皆属之。
Interest expense incurred as a result of borrowing from financial institutions or other persons .
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结算卡,也被称作支票保证卡,是不收取利息费用的。
Debit cards , also known as check cards , do not have interest charges .
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但是,与利息费用的增加相反,溢价的摊销减少利息费用。
However , instead of increasing interest expense , amortization of premium decreases interest expense .
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需注意,在票据签发时,利息费用不作为负债记录。
Notice that no liability is recorded for the interest charges when the note is issued .
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折价所代表的利息费用将在债券到期日支付。
The interest expense represented by the discount will not be paid until the bonds mature .
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长期借款利息费用和债券投资利息收益的核算
The Accounting of the Cost of Long-term Loan Interest and the Profits of Bond Investment Interest
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记录到年末发生的利息费用,年息2%,期限6个月,11月1日为出票日。
To record interest expense incurred through year-end on 2 % six-month note dated Nov. 1 .
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记录在到期日支付年息2%期限6个月的票据,并确认上年末以来发生的利息费用。
To record payment of2 % , six-month note on maturity date and to recognize interest expense incurred since year-end .
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通过借款筹钱的主要优势是与发行股票相比,它的债务利息费用是可免税的。
A key advantage of raising money by borrowing versus issuing stock is that interest expense on debt is tax-deductible .
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12月3日,已发生两个月的利息费用,并作年末的调整分录如下
At December 3 , two months ' interest expense has been incurred , and the following year-end adjusting entry is made
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如果该公司发行10美元,年息10%应付债券,每年的利息费用为1美元。
If this corporation issues $ 10 of10 % bonds payable , it will incur interest expense of $ 1 per year .
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在本例中,利息费用已经全部支付,则其偿付利息支付的现金就是10美元。
In this example , the interests are all paid , that is , the cash payments for interests are $ 10 .
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因此,代表“负债”的利息费用只是已经发生但还没有支付的部分。
Therefore , the only interest obligation , which represents a " liability ", is the unpaid interest , which has already accrued .
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然而,在每个资产负债表编表日,利息费用总额中只有一小部分代表当期“负债”。
At any balance sheet date , however , only a small portion of this total interest obligation represents a " liability " .
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借款也有缺点。利息费用可能很高足以侵蚀净利润,导致现金危机甚至可能破产。
Borrowing has its disadvantages . Interest expense may be high enough to eliminate net income and lead to a cash crisis or even bankruptcy .
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在债券发行的40年内,调整分录逐渐地把折价账户的余额转入利息费用账户。
Over the 40-year life of the bond issue , adjusting entries are made to gradually transfer the balance in the Discount account into interest expense .
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这项利息费用将使公司的应税所得减少10美元,因而公司的年度所得税也相应减少30美元。
This interest expense , however , will reduce taxable income by $ 10 , thus reducing the corporation 's annual income taxes by $ 30 .
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通过发行债券而不是股票筹集资金的最大好处是,在确定公司的应税所得时,先减除利息费用。
A principal advantage of raising money by issuing bonds instead of stock is that interest payments are deductible in determining income subject to corporate income taxes .
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购货企业对应付账款不必负担利息费用,因此应利用好应付账款,即根据信用条款选择有利的付款方式。
Since an enterprise doesn 't have to pay its interest , it should make good use of account payable , namely in its own favour by credit clauses .
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资本化的利息费用是根据平均成本的部分完成设备,运用相关的利率借款,直接融资结构。
The capitalized interest cost is based upon the average cost of the partially completed facility , first using the interest rate associated with borrowings to directly finance construction .