应收利息

注意：应收利息能产生利润和现金。

Nort : Interest receivable generates profit and cash .

金融企业应收利息核算方法探讨

Discussion about the interest receivable counting in financial enterprises

应计利息，应收利息，累计利息（简写为AI）：指尚未到期和未付的已获利息。

Accrued interest - AI : Interest earned But not yet due and payable .

估价应考虑所有形式的报酬，包括任何奖金、酬金、佣金和应收利息。

Valuation shall take into account all forms of remuneration , including any premiums , fees , commissions and interest receivable .

债券投资分短期投资和长期投资，利息收益也有分期收到和一次收到，根据权责发生制原则计提的应收利息收益，一个属于流动资产，一个属于长期资产。

Bond investment can be classified into short-term investment and long-term investment . The means of receiving interest include installment receipt and lump-sum receipt .

在年末，应计利息需通过借记应收利息，贷记利息收入来记录。

At the end of the year , the interest accrued should be recorded by a debit to interest receivable and a credit to interest revenue .

拨入个人入息课税计算款项应收欠税利息及罚款

Personal assessment allocation interest and penalties receivable on taxes

应收欠税利息及罚款

Interest and penalties receivable on taxes

从不良贷款、应收未收利息的处理，贷款呆帐准备金的提取以及信息披露方面揭示了在现行会计体系下8%这一数值对于国有商业银行仅具有帐面意义而无实际价值。

From the management of evil loans and uncollected interests , taking of loan bad debt preparation fund and revealing of information shows that , under the accounting system , 8 % is of only book value but without any actual value to state - run commercial banks .