应付利息

应计负债的例子包括应付利息、应付所得税和与工资有关的各项应计费用。

Examples of accrued liabilities include interest payable , income taxes payable , and amounts related to payrolls .

另外两个常见的负债账户分别是应付利息和应交税费大部分负债支付账户以应付这个词结尾。

Two other commonly found liability accounts are interest payable and taxes payable , most liability accounts end with the word payable .

应付利息，是指根据存款或债券金额及其存续期限和规定的利率已产生但尚未支付的利息。

Accrued Interest : Interest that is earned but not yet paid on a bond or other obligation .

如果利息尚未支付，在计算偿付利息支付的现金时必须对应付利息进行调整。

If interests have not been paid , the interests payable should be adjusted to compute the cash payments for interests .

现在他们不得不支付利息。应付利息的现金，减去拍卖所能筹集的部分，最终只能来自于纳税人。

The cash for this , less what can be raised at auction , can only , eventually , come from the taxpayer .

信用风险：即你投资的公司不能支付应付利息或红利，或到期不能支付本金的可能性。

Credit risk . The possibility that the company holding your money will not pay the interest or dividend due , or the principal amount when it matures .

选择性可调利率抵押贷款让借款人可以选择一个较低的最低月供额（通常低于应付利息），一般为5年。

Option arms allow borrowers to choose a low minimum monthly payment that often falls short of the interest due on the loan , typically for five years .

应付利息的增加应该从损益表上显示的利息费用中减去，应付利息的减少则应该加上。

The increase in interests payable should be subtracted from the interest expenses that appear on the income statement , and the decrease in interests payable should be added to interest expense .

如贷款本金的最后一次偿还日不在付息日则借款人需在贷款本金的最后一次偿还日付清全部应付利息。

If the last repayment day of loan principal is not within interest payment day , the borrower shall pay up all the interest payable on the last repayment day of loan principal .

尽管阿根廷去年7月对外债违约，但其债券仍保住了80%至90%的价值&尽管债券持有人将不会得到数十亿美元的应付利息。

While Argentina defaulted on its foreign debt in July , its bonds have managed to maintain 80-90 per cent of their values – even though bondholders are not getting billions in interest due .

该账户中的资金将减少应付贷款利息。

Any funds in the account reduce the loan interest paid .

你必须还清贷款以及应付的利息。

You must repay the loan , and any interest that is due on it .

需注意，应付债券利息的应计负债将于几个月内支付，因此作为流动负债。

Note that the accrued liability for bond interest payable will be paid within a few months and , therefore , is classified as a current liability .

银行用“简单”利息的方法计算贷款利息-在每个还款期间，用当前未还清的本金乘以当前利率，从而计算出应付的利息。

The bank caclulates loan interest as " simple " interest & for every payment period , multiply the current outstanding principal by the current interest rate to determine the interest payment .

应付票据和利息费用的核算。

Accounts payable and notes payable are typical example of current liabilities .

补偿贸易实际是一种信贷，每年应付一定的利息。

It is necessary , therefore , to pay some interest each year .

斯：补偿贸易从某种方式上讲是一种信贷。每年还应付一定的利息。

Compensation trade is , in a way , a kind of loan you need to pay the interest on the loan every year .