英语翻译Interest PayableInterest--the cost of borrowing--accrues

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 .

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.因此,唯一的兴趣义务,代表了一个“责任”,是未付的利息,已经累积的.
为了说明这一点,假定肯德基公司借1美元从万银行在五年内的利率为12%.虽然贷款本金不会是由于有利五年了,monthly-on支付每月第一天的.
在这个贷款的利息费用金额$ 120,000 /年.超过生活贷款、肯德基公司将支付$ 600万多美元的利息每到月底,然而,肯德基公司将有责任只有一个月的interest-the已积累的兴趣,自从上次利息付款日期.因此,肯德基公司的资产负债表显示支付利息的时候通常只有10000元.如果这笔贷款就要求支付的利息在每个月的最后一天,肯德基公司的资产负债表包括没有义务应计利息清偿.