Bank charges in the cash flow statement reflected in the financial costs.
The financial expenses incurred by an enterprise shall be reflected in the operating reasons, investment activities and financing activities of the cash flow statement, respectively, depending on the reasons for its formation. such as,Discounted bills
Interest belongs to the business activities of the enterprise as the deduction of "cash received from selling goods and providing labor services"; the interest income from the production and operation fund deposits belongs to the business activities and is included in the "other cash received relating to business activities" Pay other cash related to business activities, fund-raising activities are to borrow money from banks and other financial institutions orloan
Interest expenses incurred. . . Only included in the financing activities, routine bank charges included in the payment of other cash associated with operating activities