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1·If this loan had called for the accrued interest to be paid on the last day of each month, SW's balance sheets would include no liability for accrued interest payable.

如果该项贷款要求在每月的最后一天支付利息，太阳风公司的资产负债表中将不包括应计利息的负债。

2·Payment shall be credited first to Costs (as defined below), if any, then to accrued interest due and payable and any remainder applied to principal.

支付应在可能情况下首先记入成本(定义如下)，而后记入到期应支付的应计利息、以及与本金有关的余额当中。

3·Note that the accrued liability for bond interest payable will be paid within a few months anD, therefore, is classified as a current liability.

需注意，应付债券利息的应计负债将于几个月内支付，因此作为流动负债。