1. Record loan voucher: when borrowing money, you need to record relevant loan vouchers, including loan date, loan amount, names of both borrowers, loan purpose and other information. At the same time, the borrower needs to issue a receipt or loan agreement.
2. Record interest vouchers: If the loan has interest, you need to record relevant interest vouchers, including interest calculation method, interest period, interest rate, interest amount and other information.
3. Record repayment voucher: When making repayment, you need to record repayment voucher, including repayment date, repayment amount, repayment method and other information.
4. Record the interest income voucher: When you receive the interest paid by the borrower, you need to record the relevant interest income voucher, including the date and amount of interest income.
The company needs the following accounting information:
1. Company business license: the original and copy of the company business license are required.
2. Company tax registration certificate: the original and photocopy of the company tax registration certificate are required.
3. Company bank account information: Company bank account information is required, including bank account name and account number.
4. Company financial vouchers: Company receipts and payments vouchers are required, such as invoices, receipts, checks, etc.
5. Personnel information: Personal information and salary information of employees of the company shall be provided.
6. Other supporting materials: According to the actual situation, it may be necessary to provide other supporting materials, such as real estate license and vehicle certificate.
To sum up, loans between companies need to be operated in strict accordance with relevant regulations and procedures, and relevant vouchers should be recorded in time. At the same time, loan agreements and IOUs need to be properly kept for future verification or claim.
Legal basis:
Article 3 of People's Republic of China (PRC) Company Law
The company is an enterprise legal person, with independent legal person property and legal person property rights. The company is liable for its debts with all its property. Shareholders of a limited liability company shall be liable to the company to the extent of their subscribed capital contribution; Shareholders of a joint stock limited company shall be liable to the company to the extent of the shares subscribed by them.