Current location - Loan Platform Complete Network - Bank loan - An enterprise sold a batch of products and received a payment of 60,000 yuan, but a loan of 20,000 yuan was not received. The correct accounting entry for this business is ().
An enterprise sold a batch of products and received a payment of 60,000 yuan, but a loan of 20,000 yuan was not received. The correct accounting entry for this business is ().
D is obviously wrong. You are right. Where there is a loan, there is a loan. Lending will be equal.

The correct one should be

1. Debit: accounts receivable 20000.

Bank deposit 60 thousand

Loan: The main business income is 80,000 yuan.

2, or you can write it separately.

Debit: accounts receivable 20000.

Loan: income from main business is 20,000 yuan.

Debit: 60,000 yuan from the bank.

Loan: The main business income is 60,000 yuan.