A: Interest receivable appears on the borrower, which means accrued interest, that is, interest should be charged, but it has not been received.

The interest receivable appears in the lender, which means that the interest receivable has been received, reduced or overcharged.

The accounting treatment of interest receivable is:

When interest accrues:

Borrow: interest receivable

Loan: financial expenses, etc.

After receiving interest:

Debit: bank deposit

Loan: interest receivable

What is the interest receivable?

Interest receivable refers to the bond interest that has reached the interest payment period but has not been received in the actual payment price of short-term bond investment. This part of interest receivable is not included in the initial investment cost of short-term bond investment. However, the actual payment price includes the bond interest that has not yet expired, which is included in the initial investment cost of short-term bond investment without separate accounting.

Interest receivable refers to the interest that an enterprise should charge for bond investment. Including the interest of bonds that have reached the interest payment period but have not yet arrived, as well as the interest generated during the bond holding period when the interest is due and the principal is repaid in installments. It does not include the interest that an enterprise should charge for purchasing long-term bonds with one-time repayment of principal and interest, and should be accounted for by the "accrued interest" of the secondary subject under the financial assets account.

It mainly includes the following situations: first, the enterprise purchases bonds with interest paid by installments and principal repaid at maturity, and collects interest on accrued receivables according to regulations on the accounting settlement date; Second, when enterprises buy bonds, they are included in the actual bond interest that has expired but has not yet been received. Interest on bonds that have expired but have not yet been received is also applicable to bonds that pay interest by installments, excluding interest receivable when enterprises purchase long-term bonds with principal and interest due.