| 1. | Accrued interest on loan
应计未付借款利息 |
| 2. | Current service of loan
缴纳借款利息 |
| 3. | For re - lending businesses , the turnover shall be the balance of interest on lending less the interest on borrowing
四)转贷业务，以贷款利息减去借款利息后的余额为营业额。 |
| 4. | " reasonable interest " mentioned in the first paragraph of this article refers to interest computed at a rate not higher than normal commercial lending rates
本条第一款所说的合理的借款利息，是指按不高于一般商业贷款利率计算的利息。 |
| 5. | Interest of loan and other related expenses for acquiring fixed assets that incurred after the assets having been put into opera ? tion shall be accounted for as current profit of loss
在固定资产投入使用之后发生的借款利息和有关费用，以及外币的汇兑差额，应计入当期损益。 |
| 6. | The borrowing costs shall include interest on borrowings , amortization of discounts or premiums on borrowings , ancillary expenses , and exchange balance on foreign currency borrowings
借款费用包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。 |
| 7. | Debt financing is attractive because you do not have to sacrifice any ownership interests in your business , interest on the loan is deductible , and the financing cost is a relatively fixed expense
债务融资对企业权益者是有吸引力的因为债务融资不会牺牲权益者的利益,借款利息可在收益中扣减,财务成本是相对固定费用 |
| 8. | In case of borrowing from the bank , the company will be the guarantor for the loans to staff members and may pay the difference of the interest rates between the normal customer rate and favor rate with the bank
如果向银行借款，公司可替职员做担保人，当银行借款利息有一般利息兴优惠利息有差距时，公司可以贴补利差部份。 |
| 9. | Houses , water area , small - scale agricultural irrigation infrastructure of village collectives are reformed to cash or new function system , through the approaches of selling , lending , contracting etc . some interests that are exceed state legal standard , have been reduced
通过竞价出售、租赁承包等多种形式，对村集体拥有的房屋、水面、小型农田水利设施等进行改制变现。对于借款利息超过国家法定部分的，依法予以调减抵债。 |
| 10. | The pre - tax of income financial cashflow statement on financing from only equity capital is used to study the profitability of a project before financing approach ( without interest ) and income taxing ; financial cashflow statement on multi - financing is used to review the profitability of a project at the circumstance that both financing from equity capital and liability capital ; multi - financing shareholder financial cashflow statement is used to work over the profitability of a project belong to the shareholder
全股权筹资项目税前财务现金流量表用于考察项目融资方案确定前(即不算借款利息)及所得税前整个项目的盈利能力；多元筹资项目财务现金流量表用于考察既有股权融资，又有债务融资且按税法缴纳所得税的财税环境下，整个项目的盈利能力；多元筹资项目股东财务现金流量表用于考察股东于本项目投资的盈利能力。 |
