interest receivable

简明释义

应收未收利息

英英释义

例句

1.The accountant noted a significant amount of interest receivable in the financial statements.

会计在财务报表中注意到有一笔可观的应收利息。

2.Our cash flow projections include estimated interest receivable for the upcoming months.

我们的现金流预测包括了未来几个月的预计应收利息。

3.The bank's interest receivable increased due to higher lending rates.

由于贷款利率上升，银行的应收利息有所增加。

4.The company reported an increase in interest receivable for the quarter, indicating more loans were issued.

该公司报告了本季度的应收利息增加，表明发放的贷款增多。

5.At the end of the fiscal year, we need to account for all interest receivable from outstanding loans.

在财年的末尾，我们需要对所有未偿还贷款的应收利息进行核算。

作文

Interest is a fundamental concept in finance, representing the cost of borrowing money or the return on investment. One specific term that often arises in accounting and finance is interest receivable. This term refers to the amount of interest that has been earned but not yet received by the lender or investor. Understanding interest receivable is crucial for both individuals and businesses as it affects cash flow and financial statements.When a loan is issued or an investment is made, the lender expects to receive periodic interest payments. These payments can be monthly, quarterly, or annually, depending on the terms of the loan or investment agreement. However, there may be instances where the interest has accrued but has not yet been paid. In such cases, the amount that is due to the lender is classified as interest receivable.For example, consider a company that has lent money to another business. The loan agreement stipulates that the borrower must pay interest every quarter. At the end of the first quarter, the borrower has not yet made the payment, but the interest has already accrued. The lender will record this amount as interest receivable on their balance sheet, reflecting that they are entitled to receive this payment in the future.The recognition of interest receivable is important for accurate financial reporting. It ensures that the financial statements provide a true and fair view of the company’s financial position. By recognizing interest receivable, companies can better manage their expectations regarding cash flow and profitability. This practice also helps in assessing the creditworthiness of borrowers and the overall financial health of the lending institution.Moreover, interest receivable plays a significant role in tax calculations. In many jurisdictions, the interest income is taxable when it is earned, regardless of whether it has been received in cash. Therefore, businesses must account for interest receivable to comply with tax regulations and avoid potential penalties.In summary, interest receivable is a key component of financial management and accounting. It represents the interest that has been earned but not yet collected, impacting cash flow, financial reporting, and tax obligations. Both individuals and businesses should pay close attention to interest receivable to ensure they maintain accurate records and make informed financial decisions. By understanding this concept, stakeholders can navigate the complexities of finance more effectively and enhance their overall financial literacy.

利息是金融中的一个基本概念，代表借款的成本或投资的回报。会计和金融中经常出现的一个特定术语是应收利息。该术语指的是已经赚取但尚未收到的利息金额，借款人或投资者。理解应收利息对于个人和企业都至关重要，因为它影响现金流和财务报表。当贷款发放或投资进行时，贷方期望定期收到利息支付。这些支付可以是每月、每季度或每年，具体取决于贷款或投资协议的条款。然而，可能会出现利息已经累积但尚未支付的情况。在这种情况下，贷方应收的金额被归类为应收利息。例如，考虑一家向另一家公司借钱的公司。贷款协议规定，借款人必须每季度支付利息。在第一季度结束时，借款人尚未进行支付，但利息已经累积。贷方将在其资产负债表上记录该金额作为应收利息，反映他们有权在未来收到此支付。确认应收利息对准确的财务报告至关重要。它确保财务报表提供公司的真实和公正的财务状况。通过确认应收利息，公司可以更好地管理对现金流和盈利能力的预期。这一做法还有助于评估借款人的信用worthiness和贷款机构的整体财务健康状况。此外，应收利息在税务计算中也发挥着重要作用。在许多司法管辖区，利息收入在赚取时就需要缴税，无论是否已收到现金。因此，企业必须对应收利息进行核算，以遵守税务法规并避免潜在的罚款。总之，应收利息是财务管理和会计的关键组成部分。它代表已经赚取但尚未收集的利息，影响现金流、财务报告和税务义务。个人和企业都应密切关注应收利息，以确保他们维护准确的记录并做出明智的财务决策。通过理解这一概念，利益相关者可以更有效地应对金融的复杂性，提高整体金融素养。