NO.PZ2024011002000041
问题如下：
Interest payable decreased during a company’s fiscal year. Compared with the amount of cash interest payments made, interest expense is most likely.
选项：
A.lower.
B.higher.
C.the same.
解释：
If the interest payable decreases during the year, then the interest expense on an accrual basis will be lower than the amount of cash interest payments. The cash paid would be the full amount of the expense plus the amounts paid to reduce the interest payable. For example:
这题我做错了三遍，是我没搞明白原理。根据公式- interest paid=-interest expense+^interest payable,变形一下，interest expense-interest paid=^interest payable，现在^interest payable变小了，所以interest expense相对于interest paid也小了，感觉这样理解有些牵强，有没有更直观一些的例子什么的。谢谢助教。
