Interest Expense

Interest Expense is the amount of money that a company has to pay to service it's debt. When a company borrows money, that money is used to add assets to thebalance sheet（例如购买工厂），并在资产负债表（通常是在长期债务下）出现的责任，然后在损益表上列出了公司必须在此债务上支付的利息支付。利息费用对利率和公司保留的现金金额高度敏感，并出现在损益表中。

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