Legal analysis: When an individual borrows money from an enterprise, both parties should conclude a loan contract. However, if an individual borrows money from an enterprise, he should not only be satisfied with playing an IOU, but also pay attention to more terms and avoid risks. 1, interest First of all, if the loan charges interest, the interest rate standard should be stated in the contract. The interest rate standard shall not exceed 4 times the interest rate of similar loans of banks, and shall not be protected by some courts. Secondly, interest cannot be incorporated into the principal to calculate compound interest, nor can it be deducted from the principal in advance when borrowing. If there is no interest rate standard in the contract, the lender and the borrower will generally bear interest according to the bank's similar loan interest rate. (However, if it is not clear whether interest is charged on the loan between individuals, it shall be treated as interest-free loan. ) 2. Generally, loans are paid by direct cash or bank payment, which needs to be specified in the contract. It is suggested to save the payment voucher in the form of bank payment. Small loans (less than100000 yuan) can be delivered directly in cash, but the borrower should be required to issue a receipt, or the contract should indicate that the receipt has been confirmed through signing, and no receipt is issued. In some loan cases, although the lender provided a loan contract, the borrower denied receiving the loan, and both parties did not issue a receipt at the time of delivery, which would lead to the risk that the loan could not be recovered. Similarly, in another loan case, the lender provided a remittance voucher, but did not sign a loan contract. The borrower claimed that the money was a gift rather than a loan, and the lender could not provide other evidence to prove that it was a loan, and finally failed to recover the loan smoothly. 3. Repayment period Some loan contracts stipulate the repayment period, while others do not. If the loan with the specified repayment period cannot be recovered at maturity, it shall file a lawsuit or send a letter to remind it within two years from the date of maturity, otherwise the court will no longer protect it after the limitation of action expires. If the repayment period is not agreed, the lender may demand repayment at any time. However, if it cannot be recovered after the notice of when to repay it is issued, it shall file a lawsuit or send a letter again within two years to avoid exceeding the limitation of action. 4. In the secured loan contract, the lender should try to ask the borrower to provide a guarantee, especially when the individual lends money to the company. In order to avoid the trap of shell companies, shareholders should be required to provide guarantees in their personal capacity. 5. If the court with jurisdiction does not pay attention to this issue in the loan contract, according to the principle of the jurisdiction of the court in the place where the contract is performed or the defendant's domicile, it may happen that the lender goes to the borrower's domicile to go to court all the way, which is very time-consuming and laborious. Therefore, at the end of the loan contract, a court with jurisdiction that is convenient for the lender must be agreed.

Legal basis: Instructions for the use of accounting subjects in Article 14 of the Accounting System for Logistics Institutions of Central State Organs (1) Asset number 10 1 cash number 1, accounting for cash on hand of logistics institutions. 2, received cash, debit the subjects, credited to the relevant subjects; When spending cash, debit the relevant subjects and credit the subjects. The debit balance of this account reflects the amount of cash on hand. 3 logistics institutions should set up a "cash book", which is registered by the cashier one by one according to the original documents. At the end of each business day, the total cash income, total expenditure and balance of that day should be calculated, and the balance should be checked with the actual inventory to ensure that the accounts are consistent with the facts, and a "Daily Statement of Cash on Hand" should be prepared. 4. Logistics institutions with foreign currency cash should set up "cash book" in RMB and various foreign currencies for detailed accounting.