| 1. | Excludes interest expense of finance businesses
不含商业与消费金融公司的利息费用。 |
| 2. | Downward sloped interest expense line
趋降的利息费用曲线 |
| 3. | 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。 |
| 4. | A key advantage of raising money by borrowing versus issuing stock is that interest expense on debt is tax - deductible
通过借款筹钱的主要优势是与发行股票相比，它的债务利息费用是可免税的。 |
| 5. | Borrowing has its disadvantages . interest expense may be high enough to eliminate net income and lead to a cash crisis or even bankruptcy
借款也有缺点。利息费用可能很高足以侵蚀净利润，导致现金危机甚至可能破产。 |
| 6. | If the mortgage lender wishes to have the liability of the guarantor increased under the model guarantee form , it must seek the express consent of the guarantor
标准担保书的结构，将担保人最初的责任规限于按揭贷款和有关的利息费用及支出。 |
| 7. | The proportion that pays interest is limitary , tax law compasses exceeds national legal not to allow of highest loan interest partly surely plan undertake those who buckle be touched before duty into interest expense
支付利息的比例是有限制的,税法规定超过国家法定的最高贷款利息的部分不答应计入利息费用进行税前抵扣的 |
| 8. | In the effective - interest method of amortization , the market rate at the time of issuance is multiplied by the bonds ' carrying amount to determine the interest expense each period and to compute the amount of discount or premium amortization
分期偿还的实际利率法，是根据发行时的市场利率乘上债券维持费用来确定每个期间的利息费用和计算折价和溢价分期偿还的费用。 |
| 9. | In the article , the author suggests that we should cancel the financial expenses account , and adopt interest expense and interest income account according to international conventions , then put the rest transactions accounted by financial expenses account in other appropriate accounts
为此，作者建议取消“财务费用”科目，单独设置“利息收入”和“利息费用”科目，并对目前纳入财务费用核算的其它项目进行清理。 |
| 10. | This is just surface reason of the rate of state - owned business indebtedness to increase . ( two ) state - owned business profit ability is bad , and appear payment of interest that is in net finance loss . namely business proceeds with tax before paying the interest has the scarcity to pay the interest charge
（二）国有企业盈利能力差，出现了净的财务亏损，也就是企业的付息得纳税前收益不足以支付利息费用，随着利息拖欠额的增加，企业的负债率越来越高。 |
