Summary: 4,000 yuan of short-term loan interest is accrued this month, and the accounting treatment is as follows: 4,000 yuan of loan financial expenses and 4,000 yuan of loan interest payable, and the short-term loan interest is included in the financial expenses account and credited to the interest payable account.

Financial expenses refer to the expenses incurred by enterprises to raise funds needed for production and operation. Specific items are: net interest expenditure (the difference between interest expenditure and interest income), net exchange loss (the difference between exchange loss and exchange income), handling fees of financial institutions and other expenses incurred in raising production and operation funds.

Interest expense:

Refers to the net amount of short-term loan interest, long-term loan interest, bill payable interest, bill discount interest, bond payable interest, long-term interest payable and other interest expenses (except capitalized interest) of imported equipment MINUS bank deposit interest income.

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