• начисленные проценты к получению – accrued interest receivable
См. также: произведение, производственная необходимость, производственный совет, промышленная деятельность
Interest receivable is the amount of interest that has been earned, but which has not yet been received in cash. The usual journal entry used to record this transaction is a debit to the interest receivable account and a credit to the interest income account. (accountingtools.com)
