Dictionary of Accounting Terms Barron's Business Guides_4

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Dictionary of Accounting Terms Barrons Business Guides_4Accounting.fm Page 124 Tuesday, February 13, 2007 1:40 PMinterest 124interest / intrəst/ noun 1. payment made interim / intərim/ adjective made, meas-interest interimby a borrower for the use of money, calcu- ured or happening in the middle of a period,lated as a percentage of the capital borrowed such as the financial year, and before the final result for the period is available í noun high interest, low interest interest at ahigh or low percentage 2. money paid as a statement of interim profits or dividendsincome on investments or loans to receive ‘…the company plans to keep its annualinterest at 5% deposit which yields or dividend unchanged at 7.5 per share,gives or produces or bears 5% interest which includes a 3.75 interim payout’account which earns interest at 10% or [Financial Times]which earns 10% interest The bank pays interim audit / intərim ɔ dit/ noun an interim audit10% interest on deposits. The loan pays audit carried out for a period within a full5% interest. 3. a part of the ownership of accounting year, often for a half yearsomething, e.g. if you invest money in a interim dividend / intərim dividend/ interim dividendcompany you acquire a financial share or noun a dividend paid at the end of a half-interest in it yearinterest-bearing deposits / intrəstinterest-bearing deposits interim financial statement / intərim interim financial statement beəriŋ di pɒzits/ plural noun a deposit of | fai n nʃəl steitmənt/ noun a financialmoney with a financial institution that pays | statement that covers a period other than ainterest on the deposit full financial year. Although UK companiesinterest charges / intrəst tʃɑ d iz/interest charges are not legally obliged to publish interimplural noun money paid as interest on a loan financial statements, those listed on the Lon-interest coupon / intrəst ku pɒn/ nouninterest coupon don Stock Exchange are obliged to publish aa slip of paper attached to a government half-yearly report of their activities and abond certificate which can be cashed to pro- profit and loss account which may either bevide the annual interest sent to shareholders or published in ainterest cover / intrəst k və/ noun theinterest cover national newspaper. In the United States, theability to pay interest payments on a loan practice is to issue quarterly financial state-interested party / intrestid pɑ ti/ nouninterested party ment.a person or company with a financial interest interim payment / intərim peimənt/ interim paymentin a company noun a payment of part of a dividendinterest expense / intrəst ik spens/interest expense interim receiver / intərim ri si və/ noun interim receiver | |noun the cost of the interest payments on a receiver appointed to deal with a person’sborrowed money affairs until a bankruptcy order is madeinterest-free credit / intrəst friinterest-free credit intermediate debt / intə mi diət det/ intermediate debt | kredit/ noun a credit or loan where no noun a form of debt which has to be repaidinterest is paid by the borrower The com- between four and ten years’ timepany gives its staff interest-free ...