1. Recording method of accounting entries for interest income from bond purchase:

Borrowing: held-to-maturity investment-accrued interest

Lending: investment income

2. Interest payable:

Interest payable refers to the interest that an enterprise should pay according to the contract, including the interest that should be paid for deposits, long-term loans with interest paid in installments and corporate bonds. This course can be accounted for in detail by depositors or creditors.

3. If the paid purchase price includes the interest that has expired but has not been collected, the account of "interest receivable" shall be debited, and the accounting entries are as follows:

Borrow: held-to-maturity investment-cost

Loan: bank deposit

4. The interest earned from the deposit must be recorded in the accounting entries and offset the financial expenses. The accounting entries are as follows:

Debit: bank deposit

Loan: financial expenses

Extended information:

Faced with various risks that may be encountered in the process of bond investment, investors should take them seriously, use various methods and means to understand and identify risks, find out the causes of risks, and then formulate principles and strategies for risk management.

(1) Carefully demonstrate the risks before investment. Before investing, we should fully understand and master all kinds of information through various channels, and analyze all kinds of risks that the investment object may bring from both macro and micro aspects.

(2) formulate various investment strategies that can avoid risks.

① the investment period of bonds is stepped. The so-called term ladder means that investors diversify their funds into bonds with different maturities. Investors often keep short-term, medium-term and long-term bonds in their hands. No matter when it expires, there are always some bonds that are about to expire, and when it expires, they invest their funds in the longest-term securities.

② diversification of bond investments. The so-called diversification means that investors invest their own funds in a variety of bonds, such as government bonds, corporate bonds, financial bonds and so on. The returns and risks of various bonds are different.

③ the bond investment period is short-term. The so-called short-term means that investors invest all their funds in short-term securities. This investment method is more suitable for Chinese enterprise investors.

(3) Use various effective investment methods and techniques.

using treasury bond futures trading for hedging. Treasury bond futures hedging transaction is very effective in avoiding interest rate risk in treasury bond investment. Treasury bond futures trading means that investors make a forward transaction of the same type of bonds while buying or selling treasury bonds in the financial market, and then use short and long trading skills flexibly to hedge the two transactions at an appropriate time, and use the profit and loss of futures trading to offset or partially offset the profit and loss of spot trading within the relevant period, so as to avoid or reduce the interest rate risk of treasury bond investment.

Reference: Baidu Encyclopedia-Bonds