1, regarded as monetary funds: interest should not be accrued on books, and interest income should be recognized when interest is received (accounting and tax regulations are consistent).

2. It is regarded as investment (financial assets): the book value is confirmed according to the amortized cost in accounting, and the interest income receivable is estimated according to the agreed interest rate at the end of the period, which is regarded as a tax deduction when the enterprise income tax is declared, and is included in the taxable income in the current period when the interest is actually received.