1. When a bank or financial institution issues a customer loan:

Borrow: loan principal,

Loan: absorbing deposits,

Loan: loan interest adjustment (debit or credit),

2, enterprises to obtain short-term loans issued by banks or financial institutions:

Debit: bank deposit,

Loans: short-term loans,

3, enterprises to obtain long-term loans issued by banks or financial institutions:

Debit: bank deposit,

Loan: long-term loan-principal,

Loan: long-term loan-interest adjustment (debit or credit),

Loans refer to the monetary funds provided by state commercial banks and other financial institutions to borrowers to repay the principal and interest at the agreed interest rate and time limit.