Accounting entries for loan repayment interest
Equity pledge loan is allowed, and its interest is recorded with the formal credentials you mentioned. Can be charged to "financial expenses".
Debit: financial expenses-interest
Loans: bank deposits
If it is a manual account, both entries can be bank deposit, financial expense-interest income or bank deposit (red letter) and financial expense-interest income (red letter). If you use financial software to keep accounts, you must make accounting entries by borrowing bank deposits (in red letters) and borrowing financial expenses-interest income.
If the extended data is a manual account, both entries can be entered:
Debit: bank deposit
Loans: financial expenses-interest income
or
Debit: Bank deposit (in red)
Debit: Finance Expense-Interest Income (Red)
If the financial software bookkeeping, accounting entries must be:
Debit: Bank deposit (in red)
Debit: Finance Expense-Interest Income (Red)
Debit: bank deposit
Loan: interest income
Baidu encyclopedia-accounts receivable