Loans between enterprises should be included in the subjects of "other receivables" and "other payables".

For example, Company A lends money to Company B.

When Company A pays the loan to Company B, it is included in "other receivables-Company B".

When Company B receives the loan from Company A, it is included in "other payables-Company A".

There are two points to note:

1. The loan interest rate cannot be higher than the interest rate of financial institutions.

2. Borrowing income should be taxed.

Extended data:

Procedures for recording and reviewing other payables

1. Obtain or compile other accounts payable details, check whether the calculation is accurate, and check with related items in subsidiary ledger, general ledger and statements.

2. Implement analytical review.

3. Extract other payables for confirmation.

4. If the confirmation letter cannot be recovered or the reply result is inconsistent with the enterprise's book records, an alternative procedure should be adopted to review the subsidiary ledger for the next year, or to trace the economic business voucher when other payables occur.

5. Check the subsidiary ledger, accounting vouchers and original vouchers.

(1) Check whether the entry basis conforms to the current system. Find out whether accounts payable, notes payable, accounts received in advance and short-term loans are included in other accounts payable.

(2) Check whether the relevant economic business is true and legal. Find out whether the enterprise will account for the items that belong to the current income and expenses of the enterprise through other payables, or make payments under other payables.

(3) Check other payables with long-term losses, find out the reasons and make records.

(4) Check other payables with unclear creditors and abnormal amounts.

(5) Check the funds payable to shareholders, senior managers, directors, affiliated enterprises and affiliated enterprises. Check whether the enterprise uses other payables to intercept income, falsely hang expenses or conceal profits and losses.

(6) Check other payables with debit balance, find out the reasons, and make reclassification adjustment when necessary.

6. Ask the manager and check the completeness of other payables with the results of analysis and review.

7. Check whether other payables have been properly disclosed in the balance sheet and its notes.

8. Complete other accounts payable approval forms.