This paper has discussed the loan interests criteria prior to income taxation and tax rate marketization in enterprises,and analyzed the interest handling method and tax deduction,and proposed a fair deduction method.
本文对我国企业借款利息支出税前扣除标准与利率市场化的冲突进行了探讨,分析了借款利息处理方式与企业所得税扣除之间的关系,指出了正确运用借款利息处理方法对企业借款利息资本化及所得税进行合理扣除的方法。
Approach to Theory & Methods of Dealing with Loan Interests in Our Country
我国借款利息处理的理论与方法探讨
The Accounting of the Cost of Long-term Loan Interest and the Profits of Bond Investment Interest;
长期借款利息费用和债券投资利息收益的核算
He's having a lot of trouble paying his mortgage every month.
他付每月的抵押借款利息有很大的困难。
the amount of interest paid on a mortgage
抵押借款的利息(额)
interest paid on credits withdrawn during year
本年度内各项借款所付利息
A sum of money lent at interest.
贷款附利息借出的一笔钱
One that lends money at an interest rate.
放款人收取一定利息把钱借出的人
the original amount of a debt on which interest is calculated.
增加利息的最初借贷款额。
We've always had to pay a premium on the money we've borrowed.
我们每次借款都得预付一笔利息。
Borrowing's disadvantage results from the fact that the company must repay the loan and its interest.
借款的缺点是企业必须偿还贷款和利息。
Within the borrowing time limit, the borrower may, according to the methods of repayment provided by the lender, repay the principal and interests of the loan by installment or by lump sum in full.
在借款期限内，借款人按照贷款人规定的还款办法，可分次或一次性地足额归还贷款本金和利息。
At the date that money is borrowed, the borrower has a liability only for the principal amount of the loan; the liability for the interest accrues day by day over the life of the loan.
在借款日,借款者的负债只包括贷款的本金,有关利息的负债是在贷款期内逐天自然增长的。
Where any interest amount is deducted from the principal in advance, the repayment of principal and calculation of interest shall be based on the actual amount borrowed.
利息预先在本金中扣除的，应当按照实际借款数额返还借款并计算利息。
No interest shall be deducted from the principal in advance.
第二百条借款的利息不得预先在本金中扣除。
Commercial banks are protected by law in duly recovery of principal and interest of the loans they extended.
商业银行依法向借款人收回到期贷款的本金和利息，受法律保护。
Article42 Borrowers of loans should repay the principal and interest of the loans on time.
第四十二条借款人应当按期归还贷款的本金和利息。
Banks are charged the Base Rate with respect to the first 50 per cent of their holding of Exchange Fund Bills and Notes.
银行在贴现窗借款，须按基本利率为不超过所持外汇基金票据及债券总数一半的借款支付利息；
