Accounting entries in the manual account of interest income and expenditure of property companies, and accounting entries carried forward at the end of the month.

If it is the deposit interest income of the enterprise in the bank account, the entry is:

Debit: financial expenses-interest income

(scarlet letter)

Debit: bank deposit

(black)

or

Debit: bank deposit

Loans: financial expenses-interest income

If it is the interest expense of the enterprise's loan to the bank, the accounting entry is:

Borrow: finance expense/construction in progress-interest expense.

Loans: bank deposits

If it is the interest income obtained by issuing loans, the entry is:

Debit: bank deposit

Loans: other business income