If a special fund account is set, the credit of the second entry is: special fund-repair and purchase fund. This will wash away some special funds. There should be no more fixed funds.

Under normal circumstances, there is no need to set up special funds or fixed funds.

Borrow: fixed assets

Loans: bank deposits

The interest finally extracted shall be:

1. Debit: financial expenses

Loan: interest payable

2. When the payment is due

Debit: Other long-term payables

Interest owed

Loans: bank deposits

There are also personal loans and interest withdrawals involving personal income tax and other issues. It is suggested to be cautious, or consult the tax authorities before making accounts. Or a very troublesome thing.

I feel that your accounting principles are not clear. I suggest you study hard again. This is good advice, not irony.