accrued interest payable

简明释义

应计未付利息

英英释义

例句

1.Investors were concerned about the high level of accrued interest payable 应付利息 on the company’s balance sheet.

投资者对公司资产负债表上高额的应付利息表示担忧。

2.When preparing the budget, we must account for accrued interest payable 应付利息 to avoid cash flow issues.

在准备预算时，我们必须考虑到应付利息以避免现金流问题。

3.At the end of the fiscal year, we need to calculate the accrued interest payable 应付利息 for our loans.

在财年结束时，我们需要计算我们的贷款的应付利息。

4.The accountant ensured that all accrued interest payable 应付利息 was recorded accurately in the financial statements.

会计师确保所有的应付利息在财务报表中准确记录。

5.The company reported an increase in its liabilities due to the new accrued interest payable 应付利息 on its outstanding bonds.

公司报告由于新发行的债券，其负债增加，原因是未支付的应付利息。

作文

In the world of finance, understanding various terms is crucial for effective management of resources and obligations. One such term that often comes up in discussions related to debt instruments and financial statements is accrued interest payable. This term refers to the interest that has accumulated on a loan or financial obligation but has not yet been paid by the borrower. For instance, if a company takes out a loan with a fixed interest rate, the interest will accrue over time, even if the company does not make payments until a later date. The importance of recognizing accrued interest payable lies in its impact on both the balance sheet and the income statement.When companies prepare their financial statements, they must adhere to the generally accepted accounting principles (GAAP). According to these principles, companies are required to record expenses as they are incurred, regardless of whether cash has changed hands. This means that if a company owes interest on a loan, it must recognize this obligation as an expense in its financial records. The accrued interest payable account is typically classified as a current liability on the balance sheet, indicating that it is an amount that the company expects to pay within the next year.The calculation of accrued interest payable is relatively straightforward. It is determined by multiplying the principal amount of the loan by the interest rate and then multiplying that result by the fraction of the period that has elapsed since the last payment was made. For example, if a company has a loan of $100,000 at an annual interest rate of 5%, and it has been three months since the last interest payment, the accrued interest payable would be calculated as follows: $100,000 x 5% x (3/12) = $1,250. This amount would then be recorded as a liability on the company's balance sheet.Understanding accrued interest payable is essential for both management and investors. For management, it provides insight into the company's cash flow obligations and helps in making informed decisions regarding future financing needs. Investors, on the other hand, can assess a company's financial health by looking at its liabilities, including accrued interest payable. A high level of accrued interest may indicate that a company is relying heavily on debt financing, which could pose risks if not managed properly.Moreover, the treatment of accrued interest payable can also have tax implications. In many jurisdictions, interest expenses are tax-deductible, which means that recognizing accrued interest payable can reduce taxable income for the period. This can be beneficial for companies looking to optimize their tax positions. However, it is essential for companies to maintain accurate records and ensure that they comply with tax regulations regarding the recognition of interest expenses.In conclusion, the term accrued interest payable plays a significant role in financial reporting and management. It reflects the interest that has accumulated on loans or financial obligations but remains unpaid. By understanding this concept, companies can better manage their financial responsibilities, and investors can gain insights into the financial health of the entities they are considering investing in. As with any financial term, a solid grasp of accrued interest payable contributes to a more comprehensive understanding of the overall financial landscape, enabling stakeholders to make informed decisions.

在金融领域，理解各种术语对于有效管理资源和义务至关重要。其中一个常常出现在与债务工具和财务报表相关讨论中的术语是应付利息累计。该术语指的是在贷款或财务义务上已经累积但尚未由借款人支付的利息。例如，如果一家公司以固定利率贷款，则利息会随着时间的推移而累积，即使公司在较晚的日期才进行还款。认识到应付利息累计的重要性在于它对资产负债表和损益表的影响。当公司准备其财务报表时，必须遵循一般公认会计原则（GAAP）。根据这些原则，公司需要在费用发生时记录，而不管现金是否已经交割。这意味着如果公司欠贷款的利息，它必须在财务记录中确认这一义务作为费用。应付利息累计账户通常被归类为资产负债表上的流动负债，表示这是公司预计在下一年内支付的金额。应付利息累计的计算相对简单。它是通过将贷款的本金乘以利率，然后将该结果乘以自上次付款以来经过的期间的分数来确定的。例如，如果一家公司有一笔10万美元的贷款，年利率为5%，且自上次利息付款以来已经过去三个月，则应付利息累计的计算如下：100,000美元 x 5% x (3/12) = 1,250美元。此金额将记录为公司资产负债表上的负债。理解应付利息累计对于管理层和投资者都至关重要。对于管理层而言，它提供了公司的现金流义务的洞察，并有助于做出关于未来融资需求的明智决策。另一方面，投资者可以通过查看公司的负债，包括应付利息累计，来评估公司的财务健康状况。高水平的应付利息可能表明公司在很大程度上依赖债务融资，如果管理不当，可能会带来风险。此外，处理应付利息累计也可能具有税务影响。在许多司法管辖区，利息费用是可抵扣税款的，这意味着确认应付利息累计可以减少该期间的应税收入。这对于希望优化税务状况的公司来说是有利的。然而，公司必须保持准确的记录，并确保遵守有关利息费用确认的税务法规。总之，术语应付利息累计在财务报告和管理中扮演着重要角色。它反映了在贷款或财务义务上已经累积但尚未支付的利息。通过理解这一概念，公司可以更好地管理其财务责任，投资者可以深入了解他们考虑投资的实体的财务健康状况。与任何财务术语一样，对应付利息累计的扎实掌握有助于更全面地理解整体财务格局，使利益相关者能够做出明智的决策。