Accrued interest

简明释义

应计利息

英英释义

例句

1.The accrued interest (应计利息) on your loan increases the total amount you owe if you miss a payment.

如果你错过付款，你的贷款上的应计利息会增加你所欠的总金额。

2.If you sell your bond before maturity, you may need to calculate the accrued interest (应计利息) to determine the selling price.

如果你在到期前出售债券，可能需要计算应计利息以确定售价。

3.Investors often overlook accrued interest (应计利息) when evaluating the yield of a bond.

投资者在评估债券收益率时常常忽视应计利息。

4.The bank calculates the accrued interest (应计利息) on your savings account at the end of each month.

银行在每个月底计算你的储蓄账户的应计利息。

5.When you hold a bond until maturity, you will receive the principal plus any accrued interest (应计利息) that has accumulated over the life of the bond.

当你持有一只债券直到到期时，你将收到本金加上在债券生命周期内累积的任何应计利息。

作文

Understanding the concept of accrued interest is essential for anyone involved in finance or investment. In simple terms, accrued interest refers to the interest that has accumulated on a loan or investment over a specific period but has not yet been paid. This concept plays a crucial role in various financial instruments, including bonds, loans, and savings accounts. To grasp the significance of accrued interest, it is important to explore how it functions in different scenarios.For instance, consider a bondholder who owns a bond with a fixed interest rate. The bond pays interest semi-annually, meaning that every six months, the bondholder receives an interest payment. However, if the bondholder decides to sell the bond before the next interest payment date, they must account for the accrued interest. This is because the new buyer will have to compensate the seller for the interest that has accumulated since the last payment was made. In this case, accrued interest ensures that both parties are treated fairly in the transaction.In the context of loans, accrued interest can significantly impact the total amount owed by a borrower. For example, if a person takes out a loan with an annual interest rate, the interest accrues daily, even if the borrower does not make monthly payments. This means that the longer the borrower takes to pay off the loan, the more accrued interest they will owe. Understanding this concept is vital for borrowers to manage their debts effectively and avoid falling into a cycle of increasing interest payments.Savings accounts also involve accrued interest. When individuals deposit money into a savings account, the bank pays interest on the deposited amount. This interest is typically compounded, meaning that the interest earned over time is added to the principal balance, resulting in even more interest being generated. The accrued interest in this scenario benefits savers, as it allows their money to grow over time without requiring any additional deposits.Moreover, accrued interest has implications for accounting practices. Businesses must accurately record accrued interest in their financial statements to reflect their true financial position. For instance, if a company has outstanding loans, it must recognize the accrued interest as a liability on its balance sheet. This ensures transparency and provides stakeholders with a clear understanding of the company's financial health.In conclusion, the concept of accrued interest is a fundamental aspect of finance that affects various stakeholders, including investors, borrowers, and businesses. By comprehending how accrued interest operates in different financial scenarios, individuals can make informed decisions regarding their investments and financial obligations. Whether one is managing a loan, investing in bonds, or saving in a bank account, recognizing the importance of accrued interest is key to achieving financial success. Therefore, it is crucial to educate oneself about this concept to navigate the complexities of the financial world effectively.

理解应计利息的概念对于任何参与金融或投资的人来说都是至关重要的。简单来说，应计利息是指在特定时期内在贷款或投资上累积的但尚未支付的利息。这个概念在各种金融工具中发挥着关键作用，包括债券、贷款和储蓄账户。为了更好地理解应计利息的重要性，有必要探讨它在不同场景中的运作方式。例如，考虑一个持有债券的债券持有人，该债券具有固定利率。该债券每六个月支付一次利息，这意味着每六个月，债券持有人会收到一次利息支付。然而，如果债券持有人决定在下一个利息支付日期之前出售债券，他们必须考虑应计利息。这是因为新买家将不得不补偿卖方自上次支付以来累积的利息。在这种情况下，应计利息确保交易双方都得到公平对待。在贷款的背景下，应计利息可能会显著影响借款人所欠的总金额。例如，如果一个人申请了年利率的贷款，利息是每天累积的，即使借款人没有按月付款。这意味着，借款人还清贷款的时间越长，他们所欠的应计利息就越多。理解这一概念对于借款人有效管理债务并避免陷入不断增加的利息支付循环至关重要。储蓄账户也涉及到应计利息。当个人将钱存入储蓄账户时，银行会对存入的金额支付利息。这个利息通常是复利计算的，这意味着随着时间的推移，所赚取的利息会被加到本金余额上，从而产生更多的利息。在这种情况下，应计利息使储户受益，因为这使他们的钱随着时间的推移而增长，而无需额外的存款。此外，应计利息对会计实践也有影响。企业必须准确记录应计利息在其财务报表中，以反映其真实的财务状况。例如，如果一家公司有未偿还的贷款，它必须在资产负债表上将应计利息作为负债确认。这确保了透明度，并为利益相关者提供了公司财务健康状况的清晰理解。总之，应计利息的概念是金融的一个基本方面，影响着包括投资者、借款人和企业在内的各种利益相关者。通过理解应计利息在不同金融场景中的运作方式，个人可以就其投资和财务义务做出明智的决策。无论是管理贷款、投资债券还是在银行账户中储蓄，认识到应计利息的重要性是实现财务成功的关键。因此，教育自己关于这一概念，对于有效地驾驭金融世界的复杂性至关重要。