Why is the unrealized financing income at the time of resale a financial expense?

Reasons for unrealized financing income to offset financial expenses during resale:

"Unrealized financing income" is used to account for goods sold in installments, which is an interest compensation for installment payment, so the payee is used to offset financial expenses.

For example:

Party A sells a batch of goods to Party B at the current price of 90,000 yuan (excluding tax). The sales agreement stipulates that Party B can obtain them by stages and pay 40,000 yuan at the end of each year for three consecutive years. A:

Debit: Long-term receivables 9

Loan: income from main business (current selling price)

Unrealized financing income (9- present value of sales price, equal to interest)

First year collection:

Debit: Bank deposit 4

Credit: Long-term receivables 4

Debit: Unrealized financing income (amortized cost * real interest rate)

Loans: financial expenses

In the second and third years, the thinking is the same as in the first year, but amortized cost has changed. The new standard stipulates that the amortization of financial expenses adopts the effective interest rate method. 12-9=3 (ten thousand yuan) is actually the interest paid by deferred payment.