隱含利息
imputed interest
是指未曾付現而予以估算的利息，例如對於投入企業的資金利息，雖然其中並無契約上的支付責任，但是可作?財政費用入賬。
It refers to the interest and never pay in cash to be estimated, for example, interest on funds invested companies, although there is no contractual payment obligations which, but can be accounted for as a financial expense.