At the end of the year, the interest accrued should be recorded by a debit to interest receivable and a credit to interest revenue. 在年末,应计利息需通过借记应收利息,贷记利息收入来记录。
Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue. 最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和预收收入。