How to deal with the interest income in financial expenses?

The deposit interest income of the enterprise is included in the financial expenses-interest income, and the financial treatment is as follows:

Debit: bank deposit

Credit: financial expenses-interest income (debit is written off in red)

The financial expenses incurred by the enterprise are accounted for in the "financial expenses" account, and a subsidiary ledger is set up according to the expense items for detailed accounting. Financial expenses incurred by an enterprise shall be debited to the subject of "financial expenses" and credited to the subjects of "bank deposits" and "accrued expenses".

The interest income and exchange income of the enterprise offset the borrower. At the end of the month, all the financial expenses charged by the borrower will be transferred from the credit of the "financial expenses" subject to the debit of the "profit of this year" subject and included in the current profit and loss. After carrying forward the current service fee, there is no balance at the end of the "financial expenses" subject.