The assets and liabilities of banks and enterprises are just the opposite. For example, an enterprise's deposit in a bank is an enterprise's asset (enterprise loan: bank deposit), but the deposit is only a bank's liability (loan: demand deposit, or other deposit account). Similarly, bank loans are loans from a loan account and demand deposits of a certain unit. When the enterprise receives the loan, it borrows: bank deposit loan: XXX loan.

In fact, the understanding is that the source of funds is generally liabilities, and the use of funds is generally assets. For example, banks take deposits and enterprises get loans, which is not only the source of funds, but also their debt business. The use of funds, such as bank loans, or the deposit of loans obtained by enterprises in banks are all assets of enterprises.

Second, why do banks need credit deposits when issuing loans and absorbing deposits?

The assets and liabilities of banks and enterprises are just the opposite. For example, an enterprise's deposit in a bank is an enterprise's asset (enterprise loan: bank deposit), but the deposit is only a bank's liability (loan: demand deposit, or other deposit account). Similarly, bank loans are loans from a loan account and demand deposits of a certain unit. When the enterprise receives the loan, it borrows: bank deposit loan: XXX loan.

In fact, the understanding is that the source of funds is generally liabilities, and the use of funds is generally assets. For example, banks take deposits and enterprises get loans, which is not only the source of funds, but also their debt business. The use of funds, such as bank loans, or the deposit of loans obtained by enterprises in banks are all assets of enterprises.

3. Why do you want to debit the bank deposit and credit the main business income?

Bank deposit is an asset account, in which the debit means increase and the credit means decrease, so the debit of bank deposit means increase of bank deposit; The main business income is a profit and loss account, the debit indicates decrease and the credit indicates increase, so crediting the main business income means increase, and this entry means that the amount of assets and profit and loss account increases at the same time.

4. The absorption deposit belongs to the liability account, and the lender shall indicate the increase. Why should banks debit loans and credit deposits when issuing loans?

Because the assets and liabilities of banks and enterprises are just the opposite, for example, enterprises borrow money in the banking industry (bank deposits), demand deposits, or other deposit subjects). Similarly, bank loans are loans from a loan account and demand deposits of a certain unit. When the enterprise receives the loan, it borrows: bank deposit loan: XXX loan.

In fact, the source of funds is generally liabilities, and the use of funds is generally assets. For example, banks take deposits and enterprises get loans, which is not only the source of funds, but also their debt business. The use of funds, such as bank loans, or the deposit of loans obtained by enterprises in banks are all assets of enterprises.

Deposit refers to the temporary transfer of funds or currency or the temporary transfer of the right to use to banks or other financial institutions by depositors while retaining ownership. It is the most basic and important financial behavior or activity, and also the most important credit fund for banks. Without deposits, there would be no loans, and there would be no banks. Since its appearance, there has been a special counter for receiving and keeping money. Depositors can accept customers' deposits with "stickers" similar to checks or coin changers, which belong to the nature of keeping money without paying interest. This is the sprout of foreign bank deposit business. With the emergence of banks and other financial institutions, the deposit business of banks has developed rapidly.

Liability accounts can be divided into current liabilities and long-term liabilities according to the length of debt settlement period. Accounts reflecting current liabilities include short-term loans, accounts payable and taxes payable, while accounts reflecting long-term liabilities include long-term loans and payments. The debt account reflects the responsibility or obligation to the economic subject to pay off the debt on time, indicating that paying off the debt will lead to the outflow of the future economic interests of the enterprise, indicating that this debt performance objectively exists or is happening. Debt accounts generally need to be checked regularly with relevant creditor units or individuals to ensure the authenticity of liabilities. Therefore, debt accounts should be accounted for by specific units or individuals with debt settlement relations.