英语翻译

题目

英语翻译
Interest Payable
Interest--the cost of borrowing--accrues with the passage of time.When companies enter into long-term financing agreements,they may become committed to paying large amounts of interest for many years to come.
At any balance sheet date,however,only a small portion of this total interest obligation represents a "liability."
Remember,liabilities stem from past transactions.Therefore,the only interest obligation,which represents a "liability",is the unpaid interest,which has already accrued.
To illustrate this point,assume that KFC Company borrows $ 1 000 000 from its bank for a period of five years at an interest rate of 12%.Although the principal amount of this loan will not be due for five years,inerest is to be paid monthly—on the first day of each month .
The interest expense on this loan amounts to $120 000 per year.Over the life of the loan,KFC Company will pay $ 600 000 in interest charges.At the end of each month ,however,KFC Company will have a liability for only one month's interest—the interest that has accrued since the last interest payment date.Thus,KFC Company's balance sheets normally will show accrued interest payable of only $10 000.If this loan had called for the accrued interest to be paid on the last day of each month,KFC Company's balance sheets would include no liability for accrued interest payable .

答案

利息支付利息——借贷的成本——随着时间的流逝而增强.当公司进入长期融资协议,他们可能变得承诺支付大量对多年来.在任何资产负债表日,然而,只有一小部份的总代表一个“责任义务感兴趣.”记住,负债来源于过去的交易....