English
中文 问题：利息收入的会计分录怎么做？
答案：如果是企业收到银行活期利息，可以直接冲减财务费用。利息收入的会计分录为：
借：银行存款
借：财务费用—利息收入（红字）
或者，
借：银行存款
贷：财务费用—利息收入
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