1. Debit: financial expenses, credit: interest payable

If the loan interest incurred in the current month cannot be paid in the month, it must be accrued. This entry is for the accrual of loan interest;

2. Debit: interest payable, loan: bank deposit

After the loan interest is accrued, the accounting entries for payment of loan interest;

3. Debit : Financial expenses, loan: bank deposit

There are three situations for this entry: 1. When there is a difference between the loan interest accrued and the actual payment, the entry to make up for the difference; 2. The loan interest of the current month is paid in the same month This entry can be used; 3. Accounting for payment of bank remittance fees, check purchase fees, loan arrangement fees charged by the bank for bank loans, financial advisory fees, guarantee fees charged by the guarantee company for the loan, and other related fees Entry;