Current location - Loan Platform Complete Network - Bank loan - Entry to be made in advance when Company A receives 95,000 loans from Company B..
Entry to be made in advance when Company A receives 95,000 loans from Company B..
1: As far as a single business is concerned, it should be treated as "advance payment". Debit: 90,000 bank deposits: advance payment (90,000 for enterprise B).

2. If you contact the previous current account of Enterprise B, through which account is it reflected? If it has been accounted in the "accounts receivable" account, in order to keep the accounting comprehensive and systematic, the original current account is still adopted.