Debit: bank deposit,

Loans: short-term loans,

When repaying,

Borrow: short-term loans,

Loan: bank deposit.

2. Long-term loans will be paid in one lump sum.

Accrual entries,

Debit: financial expenses,

Loan: interest payable,

When the repayment is due,

Borrow: long-term loan,

Interest payable,

Loan: bank deposit.

3. Long-term loans will be repaid in installments. When the debt and interest are repaid at maturity,

Debit: financial expenses,

Loans: bank deposits,

Accounting entries when repaying principal:

Borrow: long-term loan,

Loan: bank deposit.