How to calculate credit card consumption, borrowing and bookkeeping?

1, deposit 1000 yuan in the bank, and apply for a credit card.

Debit: other monetary funds-credit card deposit 1000.

Loan: bank deposit 1000.

2. Credit card spending, when receiving the bill sent by the card department.

Debit: XX account

Loans: other monetary funds-credit card deposits

3. When the cardholder receives the bill and realizes the credit card interest income,

Borrow: other monetary funds-credit card deposits

Loans: financial expenses

4. If the bank charges interest for overdraft,

Debit: financial expenses

Loans: other monetary funds-credit card deposits