1、If this corporation issues $10 of 10% bonds payable, it will incur interest expense of $1 per year.
如果該公司發(fā)行10美元，年息10%的應(yīng)付債券，每年的利息費用為1美元。

2、Our interest expense has increased by 5%.
我們的利息費用又上升了5%。

3、Interest expense incurred as a result of borrowing from financial institutions or other persons.
凡向金融機構(gòu)或他人借款等所發(fā)生之利息費用皆屬之。