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？
But the income gains the company recognized from the mortgages were illusory — offset by interest expense, notably the cost of administering the trusts, which make regular payments to investors.
但该公司确认的抵押贷款收益增加是虚的——被利息费用所抵消，特别是定期向投资者支付的信托管理成本。
Our interest expense has increased by 5%.
我们的利息费用又上升了5%。
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%的应付债券，每年的利息费用为1美元。
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。
We can also introduce the concept of an interest coverage ratio, with monthly income divided by interest expense.
我们还可以引入一个利息保障倍数的概念，用月收入除以利息支出。
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 increase in the discounted amount of the provision arising from the passage of time is recognised as interest expense.
因随着时间推移所进行的折现还原而导致的预计负债账面价值的增加金额，确认为利息费用。
Further-more, corporate balance sheets are less strained than in earlier cycles, and interest expense as a share of cash flow has peaked far-below the level of previous cycles.
不仅如此，本轮经济周期中，公司财务方面的压力比起过去的周期来较为轻松，利息支出在现金流中所占份额的最高值也远远低于过去周期的水平。
Interest expense incurred as a result of borrowing from financial institutions or other persons.
凡向金融机构或他人借款等所发生之利息费用皆属之。
Interest expense incurred as a result of borrowing from financial institutions or other persons.
凡向金融机构或他人借款等所发生之利息费用皆属之。
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