根据会计中的权责发生制及配比原则,企业应将本期发生的收入或支出在本期确认,而不论它在本期是否收到或者支付了现金。对于作为长期投资的债券或借款,它们的利息收入或支出一般都会跨一个或若干个会计周期,因此,每个会计期末均应将应计利息计入本 According to accounting accrual basis and matching principle, the enterprise shall recognize the current income or expenses incurred during the current period regardless of whether it has received or paid cash in the current period. For bonds or borrowings that are long-term investments, their interest income or expenses generally span one or more accounting periods, so accrued interest should be credited to the end of each accounting period