应付利息是负债，为什么要减呢

问题如下：

Q. Golden Cumulus Corp., a commodities trading company, reported interest expense of USD19 million and taxes of USD6 million. Interest payable increased by USD3 million, and taxes payable decreased by USD4 million over the period. How much cash did the company pay for interest and taxes?

选项：

A.USD22 million for interest and USD10 million for taxes

B.USD16 million for interest and USD2 million for taxes

C.USD16 million for interest and USD10 million for taxes

解释：

C is correct. Interest expense of USD19 million less the increase in interest payable of USD3 million equals interest paid of USD16 million. Tax expense of USD6 million plus the decrease in taxes payable of USD4 million equals taxes paid of USD10 million.