[金融] interest payable
... 应交税费Taxes payable 应付利息Interest payable 应付股利Dividends payable ...
Accrued Interest Payable
... accrued expenses 应累算费用 accrued interest payable 应付利息;应计未付利息 accrued interest receivable 应收利息;应计未收利息 ...
payable interest
... prime rate 优待利率 payable interest 应付利息 lending rate 贷款利率 ...
应付利息(Interest payable;Accrued Interest Payable)是指企业按照合同约定应支付的利息,包括吸收存款,分期付息到期还本的长期借款,企业债券等应支付的利息。本科目可按存款人或债权人进行明细核算。应付利息与应计利息的区别:应付利息属于借款,应计利息属于企业存款。