1. In the accounting books, the loan principal and interest are recorded as liabilities and interest expenses respectively, and the government subsidy principal and interest are recorded as other income.
2. When the loan is issued, the loan principal and interest are recorded as liabilities and repaid according to the agreed repayment plan. When each installment is repaid, the loan principal and interest are deducted from the liabilities respectively, and recorded as corresponding expenses.
3. The government's subsidy for debt service should be recorded as other income immediately upon receipt, and offset with interest expense in the accounting books, so as to reduce the financial burden of the enterprise.
4. In the statement, government subsidies for repayment of principal and interest should be included in other income, loan principal and interest should be included in the balance sheet, and interest expenses should be included in the income statement.
In short, enterprises should reasonably record and handle the accounting treatment of loans and subsidies in accordance with the requirements of accounting standards, and clearly reflect them in the statements. At the same time, enterprises need to pay attention to policy changes and adjust accounting treatment methods in time to ensure the accuracy and authenticity of financial statements.