利息费用

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 .

《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 .

每个月的利息费用都不一样。

Monthly interest costs vary .

“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 .

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 .

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

应付票据和利息费用的核算。

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

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 .

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 .

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 ?

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 .

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 .

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 .

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 .

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 .

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

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 .

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 .

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 .

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

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 .

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 .

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 .

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 " .

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 .

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 .

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 .

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 .

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 .

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 .