Interest expense和Interest payable - 會計

7.01 2011 Borrows $50000 from Third National Bank
by signing a 9-mouth, 12% note.

Cash---------------50000
Note Payable---------50000

12.31 2011 Prepares adjusting entries.

Interest Expense---3000
Inerest Payable-----3000

4.01 2012 Pays principal and interest to Third National Bank.

Notes Payable-----50000
Interest Payable---3000
Interest Expense---1500
Cash----------------54500


想要問一下年底的帳和四月一日的帳為什麼要這樣記？

是因為年底時還沒有付利息所以記"Interest Payable"

然後等到到期日時付清所以再借嗎


不是很懂~"~



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