Bank charges are reflected in the cash flow statement on financial expenses.
The financial expenses incurred by the enterprise shall be reflected in the business activities, investment activities and fund-raising activities of the cash flow statement according to the reasons for its formation. such as,Discounted bills
Interests belong to the business activities of the enterprise, as a deduction of “cash received from selling goods and providing labor services”; interest income from production and operation fund deposits is a business activity, and is included in “other cash received related to business activities”. Paying other cash related to business activities, financing activities are to borrow from financial institutions such as banks orloan
Interest expense incurred, etc. . . It is included in the fundraising activities, and the daily bank charges are included in the payment of other cash related to business activities.