债券利息

到12月31日止的4个月的应计未付债券利息。

To accrue bond interest payable for four months ended Dec.31 .

债券利息收入及卖出债券所得价款；

Bond interest income and the proceeds from selling bonds ;

上述债券利息支付的宽限期截至周三。

The grace period for payment of those bonds ends Wednesday .

应计未付售出债券利息发行债券时的直接销售

Accrued interest on bond sold Direct placement

不过，倘若美国未能按时支付债券利息，世界末日就要来了吗？

But if the U.S. missed a bond payment would it be the end of the world ?

应计未付售出债券利息

Accrued interest on bond sold

在未来20年的时间里商业机构是否能创造出足以支付股息和债券利息的收入来落实婴儿潮一代的养老金问题？

Will businesses in20 years'time be producing enough income to pay the dividends and bond interest to pay baby-boomers their private-sector pensions ?

当弄清楚了它每一部分的缺点之后，投资者的忧虑肯定会重新出现，债券利息会上升，银行的资金问题会恶化。

As the shortcomings of each component become clear , investors'fears will surely return , bond yields will rise and banks'funding problems will worsen .

“储蓄存款利息，国债和国家发行的金融债券利息，免纳个人所得税”

" Interest income on saving deposits and national debt obligations and other financial debentures issued by the state , shall be exempted from individual income tax "

第二，债券利息是公司的合同负债。而股利只有在董事会正式宣布分红派息之后，才成为公司的法定债务。

Dividends , on the other hand , do not become legal obligations of the corporation until they have been formally declared by the board of directors .

希腊国债支付的利息相对于基准德国债券利息的溢价达到逾4个百分点，创下希腊加入欧元区以来的最高水平。

The interest rate premium Athens pays over benchmark German bonds rose to more than 4 percentage points , its highest level since Greece joined the eurozone .

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 .

甚至为储户存款作担保的联邦储蓄与贷款保险公司本身也已无力清偿债务。储蓄存款利息，国债和国家发行的金融债券利息；

The FSLIC , which insured depositors ' money , itself became insolvent . interest income on saving deposits and national debt obligations and other financial debentures issued by the state ;

这家在香港上市的房地产开发商离岸债务的规模达25亿美元。该公司本应在上周四晚上支付2600万美元的美元债券利息。

The Hong Kong-listed developer , which has $ 2.5bn of offshore debt , was due to make an interest payment of $ 26m on its US dollar bonds on Thursday night .

虽然先支付债券利息、而不是老年人社保可能不合法或者不道德，但它可以避免美国国债违约。

While it might be illegal or unethical to prioritize interest payments over , say , social security checks to the elderly , it would avoid the nation defaulting on its bonds .

四大资产管理公司通过重新出售坏帐贷款而设法回收的资金，主要用于支付债券利息，但其高管承认，他们永远无法偿还本金。

The money the AMCs did manage to recover through the resale of bad loans went towards paying the interest on the bonds , although AMC officials admit they will never be able to pay back the principals .

因为通胀会侵蚀债券利息这项固定收入，格罗斯还担忧通胀将很快抬头，进而促使投资者抛售国债；投资者将要求得到更高的回报，以补偿这种风险。

Mr gross was also concerned that inflation , which erodes the fixed payments received as interest on bonds , would soon rise and spark the selling of Treasuries ; investors would demand a higher return to compensate for that risk .

本月迄今，几乎每天都会有消息称，又有某家中国企业走到倒闭的边缘，这里面有无法如期偿付债券利息的太阳能电池制造商，拖欠银行贷款的钢厂，以及行将破产的地产开发商。

Barely a day has passed this month without news of another Chinese company on the brink of collapse . There are solar cell makers missing interest payments on bonds , steel mills defaulting on bank loans and property developers going bust .

西尔斯向KCD支付许可费，后者用这些钱支付装入西尔斯一家保险子公司的约10亿美元债券的利息。

Sears pays a royalty fee to KCD , which uses the money to pay the interest on about $ 1 billion in bonds stuffed into a Sears insurance subsidiary .

新欧元债券的利息可以用这类联合融资项目的收入来支付。

The new Eurobonds could be serviced by revenues from such co-finance of projects .

收入来自财产的租金或债券的利息和其它的投资的人。

Someone whose income is from property rents or bond interest and other investments .

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

另外，债券的利息属于公司的营业开支，可以减税。

Also , interest paid on bonds is a tax deductible business expense for the corporation .

这是指由支付外汇基金票据及债券的利息而引致总结馀增加的数额。

This refers to the increase in the Aggregate Balance due to interest payments on Exchange Fund paper .

债券的利息构成了一种法律责任，无力支付有可能导致破产。

Interest on bonds constitutes a legal obligation , and failure to pay it may result in bankruptcy .

年终未偿还的或有负债但他们必须在公司付清尚未偿还的债券的利息之后才能分得红利。

Outstanding contingent liability at year-end But they receive no dividends until interest payments are made on outstanding bonds .

而且需求之大，这些债券的利息率还降低了。

And the interest rate paid on those treasury notes actually went down because they were so much in demand .

山姆大叔承诺会给债券付利息，跟你贷款的时候一样。

Uncle Sam has to promise to pay interest on these bonds just you do on any loan you take out .

付给股东的红利不同于债券的利息，不能作为公司营业支出而减税。

Unlike the treatment of interest on bonds , dividends paid to shareholders are not a tax deductible business expense for the corporation .

机构投资者获得国家发行的金融债券的利息、国库券利息免征企业所得税。

Institutional investors do not need to pay for the income tax when get the interest of national financial bonds and treasury bill .