2. The specific accounting entries are as follows:
Borrow: short-term loans
Loans: bank deposits
3. Short-term borrowing is a kind of borrowing, as opposed to long-term borrowing. In China's accounting practice, short-term loans refer to all kinds of loans that enterprises borrow from banks or other financial institutions to maintain normal production and operation or pay off a certain debt, and the repayment period is within one year (including one year). Short-term loans mainly include operating revolving loans, temporary loans, settlement loans, bill discount loans, seller's credit, advance deposit loans and special reserve loans.