01/01/2013
Investment in Bond      1,000,000
Interest receivable            10,000
                        Cash                      1,010,000
.......

12/31/2013
Interest receivable              10,000
       Interest revenue                       10,000

1,000,000 X 4% / 12 X 3 = 10,000

04/03/2014
Cash                     20,000
            Interest receivable   10,000
            Interest revenue      10,000
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Now let's talk about your "可交易性金融资产债券的利息".
According to the covenant, bond holder could receive his/her interest every six months.
That's why you make your journal entry about bond transaction every six months.
I hope this helps.