Borrow: other monetary funds-security deposit

Loans: financial expenses-interest income

Other receivables belong to the asset category, with more loans and less loans. Other receivables refer to other receivables or temporary payments except accounts receivable and notes receivable. The occurrence of other receivables is generally not directly related to the normal production and business activities of enterprises, so it belongs to non-operating receivables in nature.

Financial expenses refer to the financing expenses incurred by enterprises to raise funds needed for production and operation, including interest expenses (minus interest income), exchange gains and losses and related handling fees, cash discounts incurred or received by enterprises, etc.