accrued interest payable
... Accrued income 应计收益 Accrued interest payable 应付应计利息 Accrued interest receivable 应收应计利息 ...
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应付债券-应计利息 Bond payable - Accrued interest
·2,447,543篇论文数据，部分数据来源于NoteExpress
实际收到的款项中含有应计利息的，应将这部分利息金额作为暂收款项，通过其他应付款帐户核算。
Accrued interest included in the proceeds of issue shall be accounted for as a temporary receipt and disclosed under other payables.
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