Glossary entry

Portuguese term or phrase:

JUROS PASSIVOS

English translation:

INTEREST PAYABLE

Added to glossary by Edgar Potter
Apr 18, 2008 23:40
16 yrs ago
11 viewers *
Portuguese term
Change log

Apr 23, 2008 16:20: Edgar Potter Created KOG entry

Proposed translations

+2
10 hrs
Selected

INTEREST PAYABLE

From the following on-line accounting glossaries (there are others with the same term)

http://www.principlesofaccounting.com/accounts/account inter...

interest payable
This current liability account reports the amount of interest the company owes as of the date of the balance sheet. (Future interest is not recorded as a liability.)
http://www.accountingcoach.com/accounting-terms/accounting-d...
Note from asker:
Thank you very much.
Peer comment(s):

agree lexical : Perfect.
6 hrs
Thanks
agree Adrian MM. (X)
3 days 6 hrs
Thanks
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4 KudoZ points awarded for this answer. Comment: "Thank you, Edgar. Perfect!"
11 mins

passive interests

São os juros que representam despesa. Veja estes exemplos:

OkCupid.com: dumma-repo / 32 / h / hetero / Melbourne, Austrália
Wanting to read books, play video games, cycle recreationally, get a home gym and work out (but hey they're active not passive interests). ...
http://br.okcupid.com/profile?u=dumma-repo

[PDF] (INTAL) Andean Report 1
File Format: PDF/Adobe Acrobat
passive interests rates at 1.1% (IDB [2001]). However, the rates did not yield in real terms, and passive. rates remained negative until late 2000. ...
www.iadb.org/Intal/aplicaciones/uploads/publicaciones/i-And...
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12 mins

interest-bearing liabilities

sug.
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20 mins

liability interest (rates)

Interest Rate Derivatives and Asset-Liability Management by ...The magnitude of interest rate risk depends on the degree of mismatch between the times when asset and liability interest rates are reset. ...
www.questia.com/PM.qst?a=o&se=gglsc&d=5000282529
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+1
3 hrs

interests payed/paid OR interests expenditure

Em termos contábeis, JUROS PASSIVOS são juros pagos ou despesas de juros.
Peer comment(s):

agree lexisproject : sim, veja esse relatorio da TAM: http://www.mzweb.com.br/tam/web/arquivos/TAM_RA_2001_eng.pdf
8 hrs
Obrigado, sagui.
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13 hrs

late payment charges/penalties

Estou colocando uma resposta apenas para dizer o que é juros passivo e juros ativo:

Juros Passivos- uma despesa financeira. Ocorre com frequencia no pagamento de duplicatas após o vencimento.

Pagamento de uma duplicata no valor de 100,00 com juros de 10,00

Debito-Duplicatas a Pagar 100 - passivo diminui por debitos)
Debito- Juros Passivos 10 - despesa é debito
Credito Caixa 110 - ativo diminui por creditos

Juros ativos - ocorrem com frequencia no recebimento de duplicatas quitadas após o vencimento.

Recebimento de duplicata no valor de 100,00 com juros 10,00
Debito - Caixa 110,00 aumenta o ativo
credito- Dupls.a receber 100,00 diminui o ativo ( valor da duplicata é100,00)
credito -Juros ativos 10,00 receita é credito.
http://br.answers.yahoo.com/question/index?qid=2007112002440...



Note from asker:
Dear Luiza, thank you very much for the explanation!
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