浮动租赁应计的应收利息

Floating lease accrued interest receivable

应收利息核算是银行会计核算中的一个重要方面。

The interest receivable counting is an important aspect in bank accounting .

合同估价应考虑一切形式的酬金，包括奖金、偿金、佣金和应收利息。

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

委员会又建议有关利率掉期合约应付或应收利息净额以及重估收益或亏损应包括在货币发行局帐目内。

The Sub-Committee also recommended that the net interest payable or receivable and revaluation gains or losses on interest rate swaps should be included in the Currency Board Account.

在处理活期贷款时，商业银行要明确应收利息是在支付贷款期间固定利率的基础之上的。

In making a demand loan, a commercial bank makes sure that the interest accrued there on is paid on a regular basis during the life of the loan.