借款利息

借款费用包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。

The borrowing costs shall include interest on borrowings , amortization of discounts or premiums on borrowings , ancillary expenses , and exchange balance on foreign currency borrowings .

建设项目借款利息计算方法之比较

Comparison of Methods for Calculating Loan Interest of a Construction Project

实际上，SAUR的大部分借款利息由布伊格股份有限公司的股东支付，因为他们在MaisonBouygues和SAUR有更多的经济利益。

Bouygues SA 's shareholders were , in effect , footing most of the interest bill on SAUR 's borrowings , because they had the greater economic interest in Maison Bouygues and SAUR .

最低的百分之五点八的借款利息

Now with a low , low 5.8 % A.P.R. Financing !

他付每月的抵押借款利息有很大的困难。

He 's having a lot of trouble paying his mortgage every month .

我国借款利息处理的理论与方法探讨

Approach to Theory & Methods of Dealing with Loan Interests in Our Country

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

转贷业务，以贷款利息减去借款利息后的余额为营业额。

For re-lending businesses , the turnover shall be the balance of interest on lending less the interest on borrowing .

欧洲债券的收益率降低之后，借款利息的总体成本将会下降，从而缓解这些国家的预算压力。

Since the total interest costs would fall because of low rates on the Eurobonds , the pressure on their budgets would recede .

两种来源，对于一个国家的代价是动用政府收入，支付借款利息，或者通货膨胀。

In both cases it is a cost to the state either in the use of government revenues , the payment of interest on borrowed funds , or in the form of inflation .

全股权筹资项目税前财务现金流量表用于考察项目融资方案确定前（即不算借款利息）及所得税前整个项目的盈利能力；

The pre-tax of income financial cashflow statement on financing from only equity capital is used to study the profitability of a project before financing approach ( without interest ) and income taxing ;

在固定资产投入使用之后发生的借款利息和有关费用，以及外币的汇兑差额，应计入当期损益。

Interest of loan and other related expenses for acquiring fixed assets that incurred after the assets having been put into opera - tion shall be accounted for as current profit of loss .

通过竞价出售、租赁承包等多种形式，对村集体拥有的房屋、水面、小型农田水利设施等进行改制变现。对于借款利息超过国家法定部分的，依法予以调减抵债。

Houses , water area , small-scale agricultural irrigation infrastructure of village collectives are reformed to cash or new function system , through the approaches of selling , lending , contracting etc. Some interests that are exceed state legal standard , have been reduced .

首先，MBO相关法律和体制不完善，导致诸如目标公司无法获得收购借款的利息抵税利益等问题。

Firstly , the laws and systems relevant to MBO are faultiness .

MXFactors先行支付这些承包商的应收账款，当工程结束后，承包商再将借款和利息归还。

MX Factors would pay the contractors ' receivables up front and the contractors would pay the money plus interest back when the job was finished .

借款的利息不得预先在本金中扣除。

The interest on a loan may not be deducted from the principal in advance .

提前兑现款项时扣除的计年利息。第二百条借款的利息不得预先在本金中扣除。

Interest on an annual basis deducted in advance on a loan . No interest shall be deducted from the principal in advance .

企业长期借款应计利息核算浅议

On Calculating Methods of Accrued Interest of Long - term Loan

标准化的抵押贷款文件都有借款人“承诺”偿还所借款项及其利息的条款，一些人也认为，这样的承诺即使兑现起来不再容易，也还是不应该违背。

A standard mortgage-loan document reads , 'I promise to pay'the amount borrowed plus interest , and some people say that promise should remain good even if it is no longer convenient .

在房地产方面，利率大幅度下调有助于减轻投资风险，降低房地产投资的各项成本，也有利于减轻购房借款者的利息负担；

In real estate , interest rates dropped significantly help to reduce investment risk and reduce the cost of real estate investments , but also conducive to reducing the interest burden purchase borrowers ;

日新租赁的日本母公司需要现金。日本政府规定，消费者可以对以前借款支付的高额利息申请追溯补偿。这项规定令日新集团受到沉重打击。

Its Japanese parent needed cash , having been hard hit by a government ruling that consumers could apply retroactively for compensation for high interest payments they paid on earlier borrowings .

利息预先在本金中扣除的，应当按照实际借款数额返还借款并计算利息。

Where any interest amount is deducted from the principal in advance , the repayment of principal and calculation of interest shall be based on the actual amount borrowed .

分别从新增借款、债务期限、借款类型、利息成本等这四个债务契约的重要方面，研究其与盈余质量的相关关系，更加全面地评价银行的识别能力。

Respectively in terms of four important aspects in the debt contract , namely new loans , debt maturity , loan types and interest rate , the paper studies the relationships between earnings quality and them , so as to evaluate the identification ability more comprehensively .

这家新公司可以借款给其美国子公司，因为其支付的借款利息可以减免，国内收益也可以减税。

The new company can also lend money to its US subsidiary , and because the interest it pays on the loan is deductible , it cuts taxes on its domestic earnings .

由于经济衰退、外围环境欠佳，年内非外汇基金票据及债券的发债活动减少。银行在贴现窗借款，须按基本利率为不超过所持外汇基金票据及债券总数一半的借款支付利息；

Issuance activities of non-Exchange Fund paper slowed down in the year amid economic downturn and a poor external environment . Banks are charged the Base Rate with respect to the first 50 per cent of their holding of Exchange Fund Bills and Notes .