Lending is a bookkeeping symbol in the accounting lending bookkeeping method, which is used to record the increase and decrease of monetary funds, property materials, operating profits and losses and working capital. Generally speaking, the debit and credit bookkeeping method requires that there must be a loan if there is a loan, and the loan must be equal, so from the point of view of each accounting entry, the loan is equal. The basic structure of the loan account is: the left debit and the right credit, but which party's registration increases and which party's registration decreases depends on the economic content reflected in the account.

1. Debit is an accounting item, indicating an increase in assets or a decrease in liabilities.

2. Creditors refer to liability accounts, owners' equity accounts and income accounts.

Legal basis: Article 668 of the Civil Law of People's Republic of China (PRC) shall be in written form, unless otherwise agreed between natural persons. The contents of a loan contract generally include terms such as loan type, currency, purpose, amount, interest rate, term and repayment method.

Article 669 of the Civil Code of People's Republic of China (PRC) concludes a loan contract, and the borrower shall provide the true information about the business activities and financial status related to the loan according to the requirements of the lender.