(1) Pay the capital occupation fee of 28,000 yuan borrowed from the financial working capital at the higher level.
Debit: financial working capital expenditure-occupation fee expenditure of 28,000 yuan.
Loan: 28,000 other financial deposits.
(2) The handling fee for the entrusted bank loan is14,000 yuan.
Debit: financial working capital expenditure-operating expenses expenditure 14 000.
Loans: other financial deposits 14 000.
At the end of the year, the debit balance of "financial working capital expenditure" was transferred to "financial working capital income".
Debit: the financial working capital income is 42,000 yuan.
Loan: financial working capital expenditure is 42,000 yuan.
At the same time,
Debit: Financial working capital income is 48,000 yuan.
Loan: the financial working capital is 48,000 yuan.