Borrow: fixed assets

Loans: bank deposits

short-term loan

When you buy a car with a loan, the interest should be included in the financial expenses.

Including interest expenses (minus interest income) incurred in the production and operation of enterprises, exchange gains and losses (some enterprises, such as commodity circulation enterprises and insurance enterprises, account separately, excluding financial expenses), handling fees of financial institutions, cash discounts incurred or received by enterprises, etc.

The specific content of extended data

(1) Interest expense refers to the net amount of interest expense (except capitalized interest) such as short-term loan interest, long-term loan interest, bill payable interest, bill discount interest, bond payable interest, long-term payable interest, etc. of imported equipment minus interest income from bank deposits.

(2) Exchange loss refers to the difference between the bank purchase price and the exchange rate used for bookkeeping due to the settlement and purchase of foreign exchange from the bank, and the difference between the ending balance of foreign currency in foreign currency accounts at the end of each month (quarter and year) and the original book amount.

(3) Relevant handling fees refer to the handling fees to be paid for issuing bonds (excluding capitalized bonds), the handling fees of issuing banks, and the handling fees for adjusting foreign exchange. , but does not include the handling fee paid for issuing shares.

Baidu encyclopedia-financial expenses