应收利息

If, for any cause whatsoever, there exists at the time in question no rate of exchange generally current in Los Angeles for effective cable transfers of the sort above provided for, we agree to pay you on demand an amount in United States Dollars equivalent to the actual cost of settlement of your obligation to the payor of the draft or acceptance or any holder thereof, as the case may be, and however and whenever such settlement may be made by you, including interest on the amount of dollars payable by us from the date of payment of such draft or acceptance to the date of our payment to you at the rate customarily charged hy you in like circumstances.

所规定的那种现行汇兑率，我们同意以美元，即期偿付等同于贵行实际履行对汇票或承兑汇票付款人或持有入的债务时支付的款额，不论贵行在何时或以何种方式履行，其中包括从贵行支付汇票之日起到我们依贵行在此种情况下的惯常收费率进行偿付之日为止，按我方应偿付美元数额计息的利息。

They prefer notes to accounts receivable because of the following advantages:(1)a note represents unconditional written acknowledgement by debtor of the debt owed ;(2) note can be turned into cash by discounting it to a bank at any time before maturity ; and (3) they may earn interest if an interest-bearing note is granted.

就应收票据和应收账款两者而言，企业总是倾向与前者，因为它有以下优点：（1）票据是无条件的书面承诺，到规定期限，出票人必须按票面金额兑现付款；（2）若企业需用现款，可以将票据向银行申请贴现；（3）带息的票据到期有利息可收。

After analyzing two methods of accounting for premium and discount amortization of bond with simple interest and compound interest, the straight method, or in fact, the interest method , is proposed.

对不同计息环境下债券溢折价摊销方法进行了分析，得出了直线法也是一种实际利率法的结论。就我国目前情况来看，直线法是长期投资溢折价摊销更为适宜的方法，可用来处理所有应收和应付利息的摊销

Where cash dividend that is declared to be distributed but not received or interest on bonds due but not received is include, the amount should be determined according to the book value of the debt, less the dividend or interest receivable and plus any tax payments.

如果所接受的短期投资中含有已宣告但尚未领取的现金股利，或已到付息期但尚未领取的债券利息，按应收债权的账面价值减去应收股利或应收利息，加上应支付的相关税费后的余额，作为短期投资成本。

Assets: cash, tradable financial assets, note receivable, accounts receivable （provision for bad/doubtful debts）, prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets （accumulated depreciation, impairment of fixed assets）, disposal of fixed assets, construction-in-process, intangible assets （accumulated amortization, impairment）, investment real estate, development expenditure, goodwill, deferred income tax assets, etc.

资产：货币资金，交易性金融资产，应收票据，应收账款，预付账款，应收股利，应收利息，其他应收款，存货，可供出售金融资产，持有至到期投资，长期应收账款/票据，长期权益投资，固定资产（累计折旧，固定资产减值），固定资产清理，在建工程，无形资产，投资性房地产，开发支出，商誉，递延所得税资产，等

Another type of revenue is Interest Earned, which means the amount received as interest on notes receivable, bank deposits, government bonds, or other securities.

还有一种收入叫做"利息收入"，指的是应收票据、银行存款、政府债券或其它有价证券的利息收入。

The guarantor agrees to undertake and perform the duty of warranty obligation according to the following conditions. That is, no matter the debtor can not repay overdue all or some principal, interest expenses, etc. in any period. Whether your financial company has adopted the juristic act to the debtor according to the regulation of loan agreement. After receiving the debtor′s beach notice from your company, Guarantor should pay the above-mentioned interest and expenses that assure the amount of money unconditionally, and should be undertaken by the debtor within five workdays. Your company can sequestrate the unit funds of our Finance Bureau through normal legal way too.

本担保人同意按下列条件承担和履行担保义务，即无论在任何时期借款人不能偿还到期的全部或部分本金、利息费用等，无论你财务公司是否按贷款协定的规定对借款人采取了法律行为、本担保人在接到你公司发出的借款人违约书面通知后，在五个工作日内无条件向你公司支付上述担保金额和应由借款人承担的利息和费用，你公司也可通过正常法律途径主动扣收我财政局单位帐款。

We borrow money against portfolios of interest-bearing receivables whose risk characteristics we understand. We did this in 2001 when we guaranteed $5.6 billion of bank debt to take over, in partnership with Leucadia, a bankrupt Finova (which held a broad range of receivables). All of that debt has been repaid. More recently, we have borrowed to finance a widely-diversified, predictably-performing portfolio of manufactured-home receivables managed by Clayton. Alternatively, we could "securitize" that is, sell these receivables, but retain the servicing of them. If we followed this procedure, which is common in the industry, we would not show the debt that we do on our balance sheet, and we would also accelerate the earnings we report. In the end, however, we would earn less money. Were market variables to change so as to favor securitization, we could sell part of our portfolio and eliminate the related debt. Until then, we prefer better profits to better cosmetics.

2我们也会举债用来买进有利息收入且我们了解其风险属性的应收帐款，像我们在2001年就与 Leucadia 合作联合对当时破产的融资公司 Finova给予56亿美元的债务担保，目前该笔借款业已清偿完毕，而最近，我们也借钱给子公司 Clayton 房屋以协助其买进风险相当分散且容易预估绩效的房屋贷款债权，当然我们大可以像其它同业一样将这些债权证券化卖掉，只保留后续的服务部份，如此我们帐上不但可以降低负债比例，而且可以达到美化帐面的目的，但如此一来，我们却必须牺牲部份利润，除非市场真的转变，使得证券化较有利，我们才可能出售部份应收帐款以降低负债，在这之前，我们宁要里子不要面子。

Valuation shall take into account all forms of remuneration, including any premiums, fees, commissions and interest receivable

估价应考虑所有形式的报酬，包括任何奖金、酬金、佣金和应收利息。

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。