accrued interest

accrued interest ['?kr?vd ?'stre??(?)n]

音标翻译：['?kr?vd]是“累积的”，[?'stre??(?)n]是“利息”的意思。

中文词源：应计利息（指应定期收取但尚未收取的利息）

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在金融领域，“accrued interest”通常指的是已经产生但尚未提取的利息，通常在贷款或债券中。这个词通常用于描述财务报告和会计中与利息相关的活动。 #

accrued interest速记技巧： #

1. 谐音记忆：爱存利息 (accrued) #

2. 联想记忆：及时存入利息就会自动产生 (interest) #

变化形式： #

1. accrued interest：已生利息，指债务人因使用借入资金而支付的利息。 #

2. unearned/unpaid interest：未赚利息，指因持有债券或股票而获得的利息，但这些债券或股票的发行公司并没有因使用这些资金而支付利息。 #

3. simple interest：单利，指按固定的利息率计算利息，任何时刻后的利息仅以本金为计算基础。

4. compound interest：复利，指利息本身已作为本金参与计息，即利滚利。 #

以上变化形式均可以结合具体语境进行理解和记忆。 #

accrued interest 的常用短语： #

1. accrued interest on a loan 贷款利息 #

2. accrued interest on savings 储蓄利息 #

3. accrued interest rate 累计利率

4. accrued interest on bonds 债券利息 #

5. accrued interest on a certificate of deposit 存款利息

6. accrual basis accounting 权责发生制会计

以下是与这些短语相关的双语例句：

1. The bank has paid me the accrued interest on my loan.

银行已经支付了我贷款的利息。

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2. The interest on the savings account has been accumulating for months and now it's time to withdraw the accrued interest.

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储蓄账户的利息已经积攒了好几个月，现在该提取已累积的利息了。 #

3. The bond has a fixed rate of accrued interest, which is paid monthly. #

该债券的利率是固定的，利息按月支付。

4. The certificate of deposit has a fixed rate of accrued interest, which is paid quarterly. #

定期存款的利率是固定的，利息按季度支付。 #

5. On the accrual basis, expenses are recognized when the right to receive payment is established, even if the payment is not yet due. #

采用权责发生制时，费用在收到付款的权利被确认时予以确认，即使付款期限尚未到期。

6. The company's financial statements are prepared on the accrual basis of accounting, which means that income is recognized when it is earned, regardless of when it is received, and expenses are recognized when they are incurred, regardless of when they are paid.

该公司的财务报表按照权责发生制会计编制，这意味着收入在获得时予以确认，不论何时收到；费用在发生时予以确认，不论何时支付。 #

7. The company's financial statements include accrued interest, which is the amount of interest that has been earned but not yet paid.

该公司的财务报表包括已赚取但尚未支付的利息。

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