借款利息是指企业向银行或其他金融机构借入资金时发生的利息费用，或企业发行债券的利息费用等。
... interest on arrears 欠款利息 interest on borrowings 借款利息 interest on calls 活期借款利息 ...
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... 借款分六个月摊还 spread out the payment on the loan over six months 借款利息 interest on borrowings; loan interest 借款协议 loan agreement ...
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... interest on a loan 借款利息 interest on loan capital 放款利息 interest on public loan 公债利息 ...
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... 未付 outstanding; unpaid 借款利息 interest on borrowing 应计未付抵押借款利息 accrued interest on mortages ...
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借款利息资本化 Loan interest capitalization
借款利息支出 loan interest paid
借款利息收入 loan interest red'd
应计未付借款利息 [金融] accrued interest on loan
活期借款利息 [金融] interest on calls
缴纳借款利息 [金融] current service of loan
长期借款利息 long-term loan interest
应计未付抵押借款利息 accrued interest on mortages
本期借款的利息 interest on current debt
转贷业务，以贷款利息减去借款利息后的余额为营业额。
For re-lending businesses, the turnover shall be the balance of interest on lending less the interest on borrowing.
一些地方（美国，爱尔兰和西班牙）会给抵押借款利息支付以适当减税。
Some places (America, Ireland and Spain) give tax relief on mortgage-interest payments.
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。
"Reasonable interest" mentioned in the first paragraph of this Article refers to interest computed at a rate not higher than normal commercial lending rates.
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