The accounting entries of loan interest of real estate development enterprises should be included in financial expenses and interest payable subjects. The borrowing costs incurred by the development enterprise to borrow funds for the construction and development of products that meet the tax requirements, which occurred before the completion of the cost object, should be included in the cost object in proportion. What happens after the cost object is completed can be directly deducted as a financial expense. Financial expenses refer to the expenses incurred by enterprises to raise funds needed for production and operation.