我想問debenture interest

e.g.
Balance sheet
(Credit side)
Shareholders's Fund

Long term liabilities
10% Debenture「( NOT debenture interest)」

「Current liabilities
Ｕｎｐａｉｄ　debenture interest」
（如題目沒顯示已發還或是只發還部份，通常下年年頭才發還今個財政年度所剩的debenture interest）


Profit & Loss &「 appropriation A/c」
(Debit side)---------------------------------－－－－－－－-(Credit side)
debenture　ｄｉｓｃｏｕｎｔ(wirtten off)-------------Net prft b/d
General reserve------------------------------－－－－－－Retained prft b/f
..
Retained prft c/f
Ｏｒ
debenture　ｄｉｓｃｏｕｎｔ(wirtten off）ｉｎ　
Ｓｈａｒｅ　ｐｅｒｍｉｕｍ　ａ/ｃ


debenture interest wirtten off：
Ｄｒ　Ｐ＆Ｌ－debenture interest
Ｃｒ　Ｂａｎｋ