Loans: bank deposits

Debit: bank deposit

Loans: Long-term loans

Maturity repayment: long-term loan situation (greater than 1 year)

Borrow: Long-term loan

Loans: bank deposits

When paying interest at ordinary times:

Debit: financial expenses-interest payable

Loans: bank deposits

Compared with general short-term loans, fixed assets loans have the following characteristics.

1. Long-term loan term

Compared with the production of general products, the reproduction of fixed assets has the characteristics of huge scale and long production cycle. Therefore, the loan period of fixed assets loans is also longer than that of general short-term loans.

2. Dual planning

Fixed assets loan projects should not only be included in the national fixed assets investment plan and have construction conditions, but also be bound by the fixed assets loan scale determined by the credit plan.

3. Management continuity

The supervision and management of working capital loans is generally limited to the production or circulation process, while fixed assets loans should be managed not only during the construction process, but also after the project is completed and put into operation until all principal and interest are paid off.

Extended data

Application conditions

1. Hold the business license of an enterprise legal person that has passed the annual inspection by the administrative department for industry and commerce, and the social group legal person holds the legal person qualification certificate;

2. Holding a loan certificate/card issued by the People's Bank of China;

3. The loan applicant has good economic benefits, good credit status, strong solvency and perfect management system;

4. Implement the guarantee approved by the bank;

5. Open a basic account or general deposit account in a bank;

6, fixed assets loan projects in line with national industrial policies and credit policies;

7. It has the capital ratio stipulated by the state;

8. The project has been approved by relevant government departments, the supporting conditions are complete, and the sources of imported equipment and materials are implemented.

9. Those who apply for foreign exchange fixed assets loans must hold import certificates or registration documents.

Baidu encyclopedia-fixed assets loan