There are generally two kinds of corporate mortgage repayment, 1. Company loans to buy a house, by: fixed assets -XX real estate, loans: long-term payables-installment payment. When repaying each installment, make the following entries: long-term payable-car purchase by installment, and loan: bank deposit. 2. The company helps others to pay the mortgage, and makes the following entries: other receivables-mortgage, loans: bank deposits. Second, how to make accounting entries for mortgage loans?
1, mortgage, also known as mortgage loan. Mortgage means that the buyer fills in the mortgage loan application form to the bank and provides legal documents such as ID card, income certificate, house sales contract and guarantee letter. The bank promises to grant loans to the buyer after passing the examination, and handle the notarization of real estate mortgage registration according to the house sales contract provided by the buyer and the mortgage loan contract concluded between the bank and the buyer. The bank directly transfers the loan funds to the seller's account within the time limit stipulated in the contract.
2 enterprise housing mortgage accounting entries are as follows:
Debit: fixed assets loan: the accounting entries of bank deposits after accounts payable mortgage are as follows:
Borrowing: Loans payable: The accounting entries for monthly mortgage repayment of long-term loans are as follows:
Borrow: financial expenses Long-term loans: bank deposits.
Third, how to make accounting entries for mortgage loans
Increase fixed assets and long-term payables when buying.
Pay off the mortgage, reduce long-term payables and bank deposits, and use the interest difference as financial expenses.
Four, how to make accounting entries for mortgage loans
The mortgage accounting entries are as follows:
Loans received:
Debit: bank deposit
Loan: short-term loan (or long-term loan)
When repaying:
Borrow: short-term loan (or long-term loan)
financial expenses
Loans: bank deposits
The information for applying for a mortgage is as follows:
1. The borrower's valid ID card and household registration book;
2, proof of marital status, unmarried need to provide proof of unmarried, divorce need to issue a civil mediation or divorce certificate (indicating that you have not remarried after divorce);
3. If you are married, you need to provide your spouse's valid ID card, household registration book and marriage certificate;
4. The borrower's income certificate (salary income certificate or tax payment certificate for half a year);
5. Real estate title certificate;
6. Guarantor (ID card, household registration book, marriage certificate, etc. Is required).