应计利息

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 .

企业长期借款应计利息核算浅议

On Calculating Methods of Accrued Interest of Long - term Loan

记录面值5美元，年息8%的债券的应计利息。

Record the interest accrued on $ 5 at 8 %

每日变化不得大于账户每日应计利息。

Each day Change Cannot be bigger than your account daily accrual .

应计利息要加到债券交易合同价格中。

Accrued interest is added to the contract price of a bond transaction .

10万镑加上8%的应计利息。

$ 100000 plus accrued interest at8 % .

支付债券的购入成本和应计利息。

Payment for bonds and accrued interest .

实际支付的款项中包括应计利息的，应当将这部分利息单独记帐。

The interest accrued contained in the actually paid amount shall be accounted for separately .

这份结账计算表向你表明未付应计利息是如何影响你的贷款未偿还余额的。

This worksheet shows you how unpaid accrued interest can affect the outstanding balance of your loan .

剩余收益是对投资中心扣除名义或应计利息后的利润的考核度量。

Residual income is a measure of the centre 's profits after deducting a notional or imputed interest cost .

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。

To record semiannual interest payment to bondholders , and to recognize two months ' interest expense accrued since year-end .

如果发生技术性违约，那国债利息、应计利息与本金的支付将遵循何种规则？

What rules will apply for paying interest , accrued interest and principal on Treasury bonds , if a technical default occurs ?

购入价格为4美元，从上一个半年期的利息支付日4月1日开始的应计利息为10美元。

The purchase price is $ 4 plus interest of $ 10 accrued from April 1 , the date of the last semiannual interest payment .

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 .

举例，假设面值为10美元的债券以102%的价格购入，经纪人佣金5美元，应计利息为20美元。

To illustrate , assume that a $ 10 bond is purchased at102 plus a brokerage fee of $ 5 and accrued interest of $ 20 .

应计利息是指累积的息票利息，由债券的买入者付给卖出者（除非契约未得到履行）。

Accrued interest is the accumulated coupon interest , paid to the seller of a bond by the buyer ( unless the bond is in default ) .

投资者必须在债券购入时、每个会计期末以及债券售出时核算这项应计利息。

An investor in bonds must account for this accrued interest when the bonds are purchased , at the end of each accounting period , and when the bonds are sold .

如果该项贷款要求在每月的最后一天支付利息，太阳风公司的资产负债表中将不包括应计利息的负债。

If this loan had called for the accrued interest to be paid on the last day of each month , SW 's balance sheets would include no liability for accrued interest payable .

实际支付的股利含有已宣告发放的股利或者应计利息的，应将这部分股利或者利息金额作为暂付款项，通过其他应收款帐户核算。

Where the cost includes an element of dividend declared or in-terest accrued , that portion relating to the dividend and inte-rest shall be accounted for as a temporary payment and dis-j closed under other receivable .

余下的股权将主要掌握在该公司270亿美元无担保债券的持有者手中，这些债权人正被请求将所持债券转换为普通股和应计利息。现有股东将持有剩下的很小一部分股权。

The rest would be mainly in the hands of holders of $ 27bn of unsecured bonds , who are being asked to swap their holdings for shares and accrued interest . Existing shareholders would be left with a minuscule stake .

债券投资存续期内的应计利息，以及出售时收回的本息与债券帐面成本及尚未收回应计利息的差额，应当计入当期损益。

Interest accrued during the period of bonds investment and the difference between the amount of principal and interest received on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss .

在测算建设期较长的水电项目上网电价时，要考虑通货膨胀因素对上网电价的影响、建设期应计利息的划分、资本金应付利润的支付、拉平初期运行期电价等问题。

For estimating the power tariff of hydropower project with long construction period , all the following factors shall be taken into account , that is , the inflation factor , the loan interest during construction period , the payable profit repayment and the power price during the operation period .

应计比率：利息的应计率。用于养老金时指福利应计比率。净收入对在外股票比率；净收入对在外股票比率；净收益对现发股本比率；净收益对现发股本比率

" accrual rate : The rate at which interest is accrued . In pensions , the rate at which Benefits accrue . " ratio of net income to outstanding stock

到12月31日止的4个月的应计未付债券利息。

To accrue bond interest payable for four months ended Dec.31 .

当一买方购买债券，除了证券市场价格外，买方还应支付卖方应计利息。

When a buyer purchases a bond , the buyer owes the seller the accrued interest in addition to the market price of the security purchased .

支付应在可能情况下首先记入成本（定义如下），而后记入到期应支付的应计利息、以及与本金有关的余额当中。

Payment shall be credited first to Costs ( as defined below ), if any , then to accrued interest due and payable and any remainder applied to principal .