Bond payable - Accrued interest 应计利息 ; 应付债券 ; 敷衍债券
accrued bond interest [金融] 应计债券利息 ; 应收未收债券利息
accrued bond interest receivable 应计实收 ; 应收的未收债券利息
accrued bond interest payable 应付的未付债券利息
To illustrate, assume that a $10 bond is purchased at 102 plus a brokerage fee of $5 and accrued interest of $20.
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。
Accrued interest is the accumulated coupon interest, paid to the seller of a bond by the buyer.
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。
Accrued Interest: Interest that is earned but not yet paid on a bond or other obligation.
应付利息，是指根据存款或债券金额及其存续期限和规定的利率已产生但尚未支付的利息。
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