Loan: 5000 yuan in the bank.

The interest expenses determined by the calculation of long-term loans are included in the relevant costs according to the following principles: those belonging to the preparation period are included in the management expenses;

During the period of production and operation, if long-term loans are used to purchase and build assets that meet the capitalization conditions, the amount of interest expenses incurred shall be capitalized and included in the cost of related assets such as projects under construction before the assets reach the predetermined usable state; Interest expenses incurred after the assets reach the predetermined usable state, as well as interest expenses that are not capitalized according to regulations, are included in financial expenses.

Extended information received loans,

Debit: bank deposit

Loans: short-term loans (long-term loans)

Accumulated interest

Debit: financial expenses-interest

Loan: interest payable

Interest payment

Borrow: interest payable

Loans: bank deposits

Repay the loan when it is due,

Borrow: short-term loan (long-term loan)

Loans: bank deposits