1. Accrued loan interest: for the accrued interest, the corresponding interest income is included in the accounting of operating income to be transferred, and it is included in the current profit and loss accounting when actually collected, which is also commonly known as off-balance sheet interest.

2. Accrued interest receivable: accrued interest corresponding to the current period. If not, the system will calculate the interest receivable or accrued interest according to the status of the loan account on the transfer date of the specified interest slip.