Record to the financial expense account.

Explanation and analysis: Although the loan is not for your own use, according to the question, you can know that interest has accrued, so the loan interest paid by the enterprise is required, and the loan interest paid by the enterprise can be included in the financial expense account. accounting.

Financial expenses are the financing expenses incurred by enterprises to raise funds required for production and operations, including interest expenses (minus interest income), exchange gains and losses, and related handling fees. The entries are as follows:

Debit: financial expenses—interest.

Loans: bank deposits, etc.

Classification according to the accounting elements to which they belong:

1. Asset accounts: According to the liquidity of assets, they are divided into accounts reflecting current assets and accounts reflecting non-current assets.

2. Liability accounts: According to the repayment period of liabilities, they are divided into accounts reflecting current liabilities and accounts reflecting long-term liabilities.

3. ***Similar accounts: ***The characteristic of similar accounts is that their nature needs to be defined in the direction of their ending balance.

4. Owner's equity accounts: According to the formation and nature of equity, it can be divided into accounts reflecting capital and accounts reflecting retained earnings.

5. Cost subjects: including "production cost", "labor cost", "manufacturing overhead" and other subjects.