After the bank loan expires, the accounting entries are as follows:

1. Loan

Debit: bank deposit

Loans: short-term loans-bank loans

repay the loan

Borrow: short-term loans-bank loans

Loans: bank deposits

Loan interest can be deducted before tax.

3. When the interest increases.

Debit: financial expenses

Loan: prepaid expenses

4. When paying interest

Borrow: prepaid expenses

Loans: bank deposits