1. The mortgage registration fee and handling fee for handling the loan are credited to the financial expense account. According to the following provisions, the mortgage registration fee for obtaining a loan belongs to the auxiliary loan fee, which can be capitalized or included in the financial expenses according to the above provisions. \x0d\ Accounting Standards for Business EnterprisesNo. 17-Borrowing Expenses Article 10 stipulates that the auxiliary expenses incurred for special borrowing shall be capitalized according to the amount incurred and included in the cost of assets that meet the capitalization conditions; If it happens after the assets that meet the capitalization conditions purchased, constructed or produced reach the predetermined usable or saleable state, it shall be recognized as expenses at the time of occurrence and included in the current profits and losses. \x0d\ Auxiliary expenses incurred by general loans are recognized as expenses at the time of occurrence according to the amount incurred, and included in the current profits and losses. \x0d\\x0d\2。 Financial expenses refer to the financing expenses incurred by enterprises in the process of production and operation. Including interest expenses (minus interest income) incurred in the production and operation of enterprises, exchange gains and losses (some enterprises, such as commodity circulation enterprises and insurance enterprises, account separately, excluding financial expenses), handling fees of financial institutions, cash discounts incurred or received by enterprises, etc. However, the interest expenses incurred during the preparation of the enterprise shall be included in the start-up expenses; Borrowing expenses that should be capitalized for the purchase, construction or production of assets eligible for capitalization shall be accounted for in such subjects as "construction in progress" and "manufacturing expenses".