The bookkeeping method of enterprise account receiving bank loan funds is as follows:
Debit: bank deposit
Loans: short-term loans
Short-term loans of industrial and commercial enterprises mainly include: operating revolving loans, temporary loans, settlement loans, bill discount loans, seller's credit, pre-purchase deposit loans and special reserve loans.
Extended data
Short-term loan accounting enterprises borrow from banks or other financial institutions with a term of less than 1 year (including 1 year).
(1) Various short-term loans borrowed by enterprises
Debit: bank deposit
Loans: short-term loans
(2) On the balance sheet date, the interest expense of short-term loans shall be calculated and determined.
Debit: financial expenses
Loan: direct payment by bank deposit.
Interest owed
Debit: financial expenses
Loan: interest payable
(3) Repaying the loan
Borrow: short-term loans
Loans: bank deposits