When a loan is credited to a third-party account, it is actually a bank loan to the company's loan account. According to the regulations of the bank and the information provided by the company, the bank pays to the third party.

Debit: Bank deposit.

Loan: Short-term loan.

Debit: advance payment (accounts payable).

Loan: bank deposit.

principle

The "three principles" refer to safety, liquidity and efficiency, and are the fundamental principles of commercial banks' loan operation. Article 4 of People's Republic of China (PRC) Commercial Bank Law stipulates: "Commercial banks should operate independently, bear their own risks, be responsible for their own profits and losses, and be self-disciplined, and take safety, liquidity and efficiency as their operating principles."

1, loan security is the primary problem faced by commercial banks;

2. Liquidity refers to the ability to recover the loan within a predetermined period or realize it quickly without loss of land, so as to meet the needs of customers to withdraw deposits at any time;

3. Efficiency is the basis of sustainable operation of banks.

For example, if a long-term loan is issued, the interest rate will be higher than that of a short-term loan, and the benefit will be good. However, if the loan term is long, the risk will increase, the security will decrease and the liquidity will weaken. Therefore, the "three natures" should be harmonious, so that there can be no problem with the loan.

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