When there is a problem in the capital chain, enterprises will generally choose to establish a cooperative relationship with banks and lend to them. What should the enterprise do if it mortgages the house?

How to make an account of mortgage loan?

Case: Enterprise A borrows from the bank 1 one-year mortgage loan 1000000 yuan, with an interest rate of 8%. Excuse me, how to deal with the accounting?

1. When borrowing money:

Debit: bank deposit-RMB account 1000000

Loan: short-term loan-mortgage loan 1000000.

2. When repaying the principal and interest at one time:

Borrow: short-term loan-mortgage loan 1000000.

Financial expenses-interest expenses (100000× 8%) 80000.

Loan: bank deposit-RMB account 1080000

What is short-term borrowing?

Short-term loans: specifically, it refers to all kinds of loans that enterprises borrow from banks or other financial institutions for repayment within one year according to the needs of production and operation, mainly including operating revolving loans, temporary loans, bill discount loans, settlement loans, seller's credit, pre-deposit loans, etc.

Short-term loans are mainly accounted for in three aspects:

1, accounting for loans;

2. Accounting of loan interest;

3. Accounting for loan repayment.

Short-term loans are generally short-term, and are generally accounted for according to the amount obtained on the day of obtaining the loan. Interest expense on short-term loans is the expense incurred by enterprises in raising funds in accounting activities, and should be included in the current profit and loss accounting as a financial expense.

Financial expenses: expenses incurred by an enterprise to raise funds needed for production and operation, including interest expenses (minus interest income) incurred during the production and operation of the enterprise, handling fees of financial institutions, cash discounts incurred or received by the enterprise, etc.

Note that these expenses are not included in the financial expenses:

Interest expenses incurred during the preparation of the enterprise shall be included in the start-up expenses; Borrowing expenses that should be capitalized for the purchase, construction or production of assets eligible for capitalization shall be accounted for in such subjects as "construction in progress" and "manufacturing expenses".