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- bond interest expense 债券利息支出
- Excludes interest expense of Finance Businesses. 不含商业与消费金融公司的利息费用。
- For example, as a preparer or user, knowing that a zero-coupon bond matures in 10 years, how do you use the implicit interest rate to compute the periodic interest expense? 例如,无论你是制作者或是使用者,要是你知道一个零票息债券10年内到期,你会如何利用隐含利率去计算出每期间的利息支出呢?
- To accrue bond interest payable for four months ended Dec.31. 到12月31日止的4个月的应计未付债券利息。
- To record payment of 2%, six-month note on maturity date and to recognize interest expense incurred since year-end. 记录在到期日支付年息2%25,期限6个月的票据,并确认上年末以来发生的利息费用。
- This paper reviews the influential factors on short-term bond interest spread based on 175 short-term bond issues. 摘要本文选取175只短期融资券为样本,研究各主要因素对短期融资券发行利差的影响。
- Are bank charges treated as interest expenses? 银行费用会否作为利息开支看待?
- If this corporation issues $10 of 10% bonds payable, it will incur interest expense of $1 per year. 如果该公司发行10美元,年息10%25的应付债券,每年的利息费用为1美元。
- Note that the accrued liability for bond interest payable will be paid within a few months and, therefore, is classified as a current liability. 需注意,应付债券利息的应计负债将于几个月内支付,因此作为流动负债。
- To record semiannual interest payment to bondholders, and to recognize two months' interest expense accrued since year-end. 记录支付给债券持有者的半年利息,并确认自上年末以来两个月的应计利息费用。
- Notice that amortization of the discount increases Solarwind Corporation's annual interest expense. 需注意,折价的摊销增加太阳风公司的年度利息费用。
- To record interest expense incurred through year-end on 2% six-month note dated Nov. 1. 记录到年末发生的利息费用,年息2%25,期限6个月,11月1日为出票日。
- However, instead of increasing interest expense, amortization of premium decreases interest expense. 但是,与利息费用的增加相反,溢价的摊销减少利息费用。
- This interest expense, however, will reduce taxable income by $10, thus reducing the corporation's annual income taxes by $30. 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。
- A key advantage of raising money by borrowing versus issuing stock is that interest expense on debt is tax-deductible. 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。
- Interest charges after the asset is ready for use are recorded as interest expense, not as part of the cost of the asset. 在资产已安装完毕可以投入使用后,利息支出被记作费用,而不是该资产成本的组成部分。
- The combined cash outlays required for repayment of principal amounts borrowed and for payments of interest expense during the period. 债务清偿是在一定期间偿还借款本金和支付利息费用所需要支付的现金合计。
- The inspectors also found that the firm failed to perform sufficient procedures to test the interest expense related to deposits. 检查人员还发现,毕马威未能执行充分的审计程序以测试与存款有关的利息费用。
- As a result, interest expense will go down by up to $140 million per annum with the effects kicking in during the second quarter, according to Beyer. 这将为公司在第二季度节省最高可达1亿4千万的利息支出。
- There may also be Interest Levy on the tax underpayment resulting from the interest expense disallowance made by the tax authorities under the thin capitalization rules. 可能会出现补征在资本弱化条例下利息费用不得扣除而少征的税款。
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