If interests have not been paid, the interests payable should be adjusted to compute the cash payments for interests.

如果利息尚未支付，在计算偿付利息支付的现金时必须对应付利息进行调整。

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The increase in interests payable should be subtracted from the interest expenses that appear on the income statement, and the decrease in interests payable should be added to interest expense.

应付利息的增加应该从损益表上显示的利息费用中减去，应付利息的减少则应该加上。

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