1, enterprises repay short-term loans through bank deposits, and the accounting entries are:
Enterprises pay short-term loan interest:
Borrow: interest payable
Loans: bank deposits
The enterprise repays the principal and interest at maturity:
Borrow: short-term loans
Interest owed
Financial expenses-interest expenses
Loans: bank deposits
2, enterprises through bank deposits to repay long-term loans, accounting entries for:
Enterprises pay long-term interest in installments:
Borrow: interest payable
Loans: bank deposits
The enterprise repays the principal and interest at maturity:
Borrow: Long-term loan-principal
Loans: bank deposits
Long-term loan interest adjustment (or debit)
Corporate loans are divided into long-term loans and short-term loans. Loans repaid by the company through bank deposits are accounted for in the subjects of "short-term loans" and "long-term loans" respectively.
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.
Iii. Accounting entries of corporate loans
1. Borrow: bank deposit 50 loan: short-term loan 50
2. Debit: bank deposit-deposit account 5 Loan: bank deposit 5
3. Debit: financial expenses of 4200; Loan: bank deposit 4200.
4. Debit: management fee of 8500; Loan: 8500 yuan in bank deposit.
6. Debit: management fee 10000 loan: bank deposit 10000.
Four, the accounting entries of the company loan, and the entry of interest payment.
If it is a financial enterprise, the accounting entry is:
Debit: bank deposit
Loan: main business income-
If the unit is a non-financial enterprise, the interest can directly offset the financial expenses.
Debit: bank deposit
Loans: financial expenses-interest income
Non-financial institutions that lend their own funds are generally accounted for through other business income; If it is a loan, you can offset the interest expense and record it as a financial expense.
1, the company received a bank loan:
Debit: bank deposit
Loans: Long-term
2. When the company repays the loan interest:
Borrow:
Loans: bank deposits
Long-term loans for extended materials are generally used for the purchase and construction of fixed assets and the research and development of intangible assets.
Fees shall be calculated according to the following principles. If there is a preparation period, it will be included in the management expenses; If it belongs to the period of production and operation, and the long-term loans meet the capitalization conditions, the amount of interest expenses that have not yet occurred in the assets shall be regarded as the cost of funds and other related assets; Interest expenses incurred after the assets reach the predetermined usable state, as well as interest expenses that are not capitalized according to regulations, are included in financial expenses.
(2) The accounting method is to debit items such as "construction in progress", "manufacturing expenses", "financial expenses" and "research and development expenses" and credit "interest payable" (repayment of principal by installments) or "long-term loan-accrued interest" (one-time maturity).