单选题
The following annual financial data are available for a company:
| ￡millions | |
| Beginning interest payable | 90.4 |
| Cash paid for interest | 103.3 |
| Ending interest payable | 84.5 |
Interest expense for the year is closest to:
【正确答案】
B
【答案解析】
B is correct. Interest expense is equal to ending interest payable plus cash paid for interest less beginning interest payable. The calculation is as follows:
