1, loan interest belongs to financial expenses. Financial expenses belong to profit and loss subjects, and profit and loss are the expenses incurred by enterprises in the process of production and operation to raise funds.

2. Detailed accounts of financial expenses include: interest income and deposit interest income; Interest expenses, loan interest expenses and other financing methods for paying interest expenses; Exchange losses and foreign currency exchange differences; Financial expenses-handling fees: handling fees incurred by various bank revenue and expenditure businesses.