1. The borrower is an individual, and the loan is also for personal use, so there is no need to record it.

2. The borrower is an individual, the loan is used by the company, and the company account is generally "other payables".

3. The borrower is a company and also a company that uses the money, so it should be counted as "short-term loan".

4. The borrower is for the use of companies and individuals. In fact, the difference is not equal to the company's loan to individuals, but should be included in "other receivables". Generally, this kind of situation rarely happens, and if it appears in time, it cannot be known by the lending bank, because it is a change of loan purpose.