No invoice is included in other receivables first. Interest expenses incurred by non-financial enterprises in borrowing from financial enterprises, interest expenses incurred by financial enterprises in various deposits and interbank lending, and interest expenses incurred by enterprises in issuing bonds upon approval may be deducted before tax. Article 22 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection stipulates that taxpayers engaged in production and business operations shall set up account books in accordance with relevant state regulations within 15 days from the date of obtaining business licenses or incurring tax obligations. The account books mentioned in the preceding paragraph refer to general ledger, subsidiary ledger, journal and other auxiliary account books. General ledger and journal should be customized.