请问各位大虾，Interest paid和Interest expense的区别是什么啊？

ayumiww

RT。记得上学的时候学过的，但忘了。
求指点，感激不尽！

lovebandk

狗来的
Interest Expense is usually calculated by (Carrying Value of Liability*Yield Rate * Time).

Carrying Value is the actual present value of the liability (including discounts earned, etc)

Interest Expense is the money that actually goes out of the firm.

Interest Paid is calculated by (Face Value of Liability*Interest Rate * Time).

Interest Paid is the fair-value of dues from the firm, but is not the actual value of the liability.

Interest Expense is the amount reflected in the books of the firm, and is usually higher than Interest Paid.