Interest is recorded in the accounting account financial expenses. When the interest income is used as a voucher, an entry is made. Debit: bank deposit. Debit: financial expenses (red letter). When the interest expenditure is used as a voucher, an entry is made. Debit: financial expenses. , loan: bank deposit. Borrowing interest is included in construction in progress/manufacturing expenses/financial expenses/research and development expenses, etc. Interest received is included in investment income.

The accounting rules for the "Financial Expenses" account are: the financial expenses incurred are debited to this account and the relevant corresponding accounts are credited; the interest income and exchange gains that should be offset against financial expenses are debited. The relevant corresponding account will be credited to this account.

At the end of the period, the balance of this account should be transferred to the "profit for the year" account. In the income statement, a separate "Financial Expenses" item is set up to reflect the financial expenses incurred by the enterprise, and it is filled in based on the amount of the "Financial Expenses" account, that is, the balance carried forward at the end of the period.

1. Review of interest expenditures

(1) Whether the interest expenditures listed by the enterprise for the current year are indeed the interest expenditures that should be borne by the current year's profits and losses, and whether they will be borne by the previous year or infrastructure construction Interest expenses borne by the project are included in the current year's profits and losses.

(2) Whether the scope of interest expenditures is in compliance with regulations, and pay attention to review whether the handling of interest expenditures of various natures is correct. Generally speaking, accrued interest expenses on a company's current liabilities are included in financial expenses.

The accrued interest expenses on the long-term liabilities of the enterprise shall be included in the start-up expenses during the preparation period, the financial expenses during the production and operation period, and the liquidation profits and losses during the liquidation period.

Anything related to the purchase and construction of fixed assets or intangible assets before their completion shall be included in the value of the purchased and constructed assets; the enterprise's fines and liquidated damages shall be included in non-operating expenses.

(3) Review whether deposit interest income has deducted interest expenses and whether the calculation is correct. Pay special attention to months with large increases and decreases and analyze the reasons.

2. Review of exchange losses

(1) Review whether the exchange gains and losses reported by the enterprise have indeed occurred, that is, whether the foreign currency claims and debts used to calculate the exchange gains and losses have actually been recovered or repaid, Whether the foreign exchange sold for adjustment has indeed been realized.

(2) Review the correctness of the calculation of exchange gains and losses and the consistency of the calculation method.

(3) Examine whether the difference in accounting functional currencies between different amounts of foreign currencies is regarded as exchange gains and losses.

(4) Examine the exchange gains and losses that occurred in the early stages of business operations, especially foreign exchange adjustments and exchange losses. The specific time of occurrence should be ascertained. Whether the losses incurred during the preparation period were artificially included in order to extend the tax exemption period. Exchange losses are included in the exchange losses during production and operation.