Discussion about the interest receivable counting in financial enterprises;
金融企业应收利息核算方法探讨
At the end of the year, the interest accrued should be recorded by a debit to Interest Receivable and a credit to Interest Revenue.
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。
accrued interest - AI: Interest earned But not yet due and payable.
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。
2. Valuation shall take into account all forms of remuneration, including any premiums, fees, commissions and interest receivable.
2． 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。
interest and penalties receivable on taxes
应收欠税利息及罚款
deferred payment of interests on notes
应收票据上的延期利息收入
"interest earnings, income"
利息收益,利息收入
"interest income, earnings"
利息收入,利息收益
"Where such interest is to be collected, the collection instruction must specify the rate of interest, interest period and Basis of calculation."
如果要求收取利息,托收指示中应明确规定利率、计息期和计息基
interest charges
利息费用,收取的利息
The amount of the interest paid should be debited to Interest Revenue, since it is an offset against the amount that will be received at the next interest date.
支付的利息应借记利息收入,因为它将与下一个利息支付日的收入相抵。
Cash Receipts from Interests and Dividends.
收到的利息和股利。
4. The DSB shall designate a representative to serve the function of facilitating the information-gathering process.
4． DSB应指定一名代表负责便利信息收集过程。
The limit of the function of the interest income tax according to the revenue effect;
从税收效应分析利息所得税作用的局限性
Management accounting information should be produced only if it is considered that the benefits from the use of information exceed the cost of collecting it.
只有当利用信息的收益大于其成本时才应提供管理会计信息。
Interest at the rate of 8% per annum will be chargeable on any outstanding account from its due date.
对于任何拖欠的款项应按8％的年利率自到期日起计收利息。
A swaption in which the buyer has the right to enter into a swap as a fixed-rate payer.
买方有权选择是否执行收取固定利息，支付浮动利息的利率交换，而卖方应买方要求履约。
interest and discount income a/c
利息和贴现收入帐户
EBIT [earnings before interest and tax ]
扣除利息和税金前收益［
