accrued interest

accrued interest ["æskru:d ɪ"streɪəns]

音标为 [æskru:d] 发音为 [æskruːd]，意为“应计利息”。

速记技巧：可以记成“accu-rate interest”（准确的利息）。

基本翻译为“已累积的利息”。在会计和金融领域中，accrued interest是一个重要的概念，指的是已经产生但尚未支付的利息。

accrued interest的英文词源为：

accrued，意为“积累的，应得的”。interest，意为“兴趣，利益”。

变化形式：复数形式为accrued interests。

相关单词：

1. accruals account 账户：记录应计而未付的费用。

2. accrual basis 应计基础：会计基础的一种，以权利或义务是否已经产生作为会计确认的基础。

3. interest rate 利率：是利息额与本金的比率。

4. capital interest 股息资本利息：资本利息是公司或企业向股东支付的利息。

5. deferred interest 延期利息：指在一定期限后支付的利息。

6. discount interest 贴现利息：银行向企业发放贷款时，先扣除一定利息，称为贴现利息。

7. interest rate risk 利率风险：指由于市场利率变动引起债券价格变动的风险。

8. interest rate swap 利率掉期：指两个或多个参与方按照约定条件交换各自名义上的利率的金融交易。

9. interest rate curve 利率曲线：描述债券价格与收益率之间的关系。

10. interest rate risk management 利率风险管理：指通过各种方法来降低或控制利率风险的发生和影响。

以上这些单词都与accrued interest有密切关系，反映了金融领域中与利息相关的概念和操作。

常用短语：

1. accrued interest on deposit account 存款利息

2. accrued interest rate 累计利率

3. accrued interest on loan 贷款利息

4. accrue interest 累积利息

5. accrued interest on bond 债券利息

6. accrual basis accounting 权责发生制会计

7. accruals and charges 收入和费用

例句：

1. Interest accrues on overdraft accounts at the same rate as on savings accounts. 超额存款利息与储蓄存款利息相同。

2. The bank calculated the accrued interest on the loan based on the original principal amount and the applicable interest rate. 银行根据贷款本金和适用的利率计算了贷款的累积利息。

3. The bond has a coupon rate of 5%, and accrued interest is paid semiannually. 这张债券的息票率为5%，利息每半年支付一次。

4. The company has accrued interest for the past two quarters, but it has not been able to collect the money from its customers. 公司已经对过去两个季度的利息进行了入账，但是它一直无法从客户那里收取到款项。

5. The company"s accounting policy for accrued expenses is to recognize them as they become due, regardless of whether they have been paid or collected. 公司对应付款项的权责发生制会计政策是，无论是否已支付或收款，都将其确认为应计费用。

6. The company"s accruals and charges for the current year exceeded its income, resulting in a net loss for the year. 本年度的收入超过应计费用和费用，导致年度净亏损。

7. The company"s accrued income includes interest income, dividend income, and other income that has been recognized in the financial statements but has not yet been collected or paid out. 应计收入包括已在财务报表中确认但尚未收取或发放的利息收入、股息收入和其他收入。

英文小作文：

Interest Accruals: An Important Component of Financial Reporting

Financial reporting plays a crucial role in helping businesses understand their financial condition and performance. One important component of financial reporting is the recognition and measurement of accrued interest, which represents interest that has been earned but has not yet been paid or recognized as revenue. Accrued interest is an essential component of cash flow forecasting and debt covenant compliance, as it provides insight into a company"s ability to generate cash flow and repay its debts.

Accrued interest is calculated based on the original principal amount of a loan or bond, the applicable interest rate, and the time period over which the interest will be paid or recognized. It is important for businesses to accurately estimate and record accrued interest to ensure that their financial statements are accurate and transparent. Accumulation of interest over time can have a significant impact on a company"s financial position, and therefore it is essential to manage and monitor interest accruals effectively.