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Accounting treatment of bank acceptance of cash draft pledge loan
1. Pledge with bank acceptance draft1000000. When pledging, you don't need to enter. 2. Borrowing when obtaining a loan: 950,000 yuan in bank deposit: 950,000 yuan in short-term loan; 3. Borrowing when the loan is repaid at maturity: 950,000 yuan short-term loan: 50,000 yuan financial expense-interest expense: 6,543.8+0,000 yuan bank deposit; At the same time, the mortgaged bank acceptance bill was recovered by 6,543,800 yuan.