interest paid 係account應該入落邊?

放在income statement / P/L 的 EXPENSES
可叫做 Interest expenses
UNDER HEADING IN Finance costs
(財務/融資費用，只包括貸款利息(按實際利率)及貸款所產生之手續費, 是因為公司財務結構不同而產生的，例如公司全部資金是股東以資本投入，不用其他貸款，就不會有此費用)

HEADING in Adminstrative expenses 是一個是日常運作費用, 故不可放入interest expenses

e.g. http://www.hkex.com.hk/listedco/listconews/sehk/20070131/00551/CWF111.pdf

it should debit interest expenses in income statement, and credit bank.

actually, if it is a loan interest (i.e. mortgage loan) that would be a financial expenses, otherwise, the bank interest expenses is only an administrive and operating expenses.

Debit account. Savings account.

Dr Interest expenses
Cr Bank

Interest expenses is a financial expense.