Loan: long-term loan of 500,000 yuan.

2. Borrow: financial expenses (manufacturing expenses, etc. ) 40 thousand yuan.

Loan: accrued interest is 40,000 yuan.

3. Debit: accrued interest of 40,000 yuan.

Loan: 40,000 yuan in bank deposit.

4-6 ditto

7. Borrow: Long-term loan of 500,000 yuan.

Loan: 500,000 yuan in the bank.

Borrow: financial expenses (manufacturing expenses, etc.). ) 40 thousand yuan.

Loan: accrued interest is 40,000 yuan.