Debit: bank deposit x

Loan: borrowed funds x

2. At the time of purchase:

Debit: fixed assets x

Loan: bank deposit x

. . . According to the actual situation, the above can or can be combined into one item. . .

3. When repaying [including multiple installments]:

Borrow: borrow money x or y

Loans; Bank deposit x or y

4. Carry-over funds according to [3]:

Debit: capital expenditure or [designated account] x or y.

Loan: fixed fund x or y

Keep the above account until all loans are paid off and all funds are carried forward.