Debit: financial expenses

Loan: interest payable

2. When actual payment is made:

Borrow: interest payable

Loans: bank deposits

Because the financial expenses have been included in the accrual, it is enough to directly offset the interest payable when actually paying.

Extended data:

basic requirement

1. All contents of the accounting voucher must be complete.

2. It must be based on the original documents that have been verified.

3. Accounting vouchers shall be numbered consecutively. If an economic business needs to fill in more than two accounting vouchers, it can be numbered by fractional numbering.

4. The writing of accounting vouchers should be clear and standardized. The relevant requirements are the same as the original documents.

5. Bookkeeping vouchers can be filled in according to each original voucher, or compiled according to several similar original vouchers, or filled in according to the summary table of original vouchers. However, the original vouchers with different contents and categories shall not be summarized and filled in one accounting voucher.

6 accounting vouchers must be signed or sealed by filling personnel, auditors, bookkeepers and accounting supervisors. For the collection and payment business, we must adhere to the principle of examination before handling, and the cashier should sign and seal the relevant collection vouchers and payment vouchers.

7. Except for accounting vouchers for closing accounts and correcting errors, other accounting vouchers must be accompanied by original vouchers.

Baidu encyclopedia-proof of charge to an account