Debit: bank deposit

Loan: short-term loan or long-term loan

Repayment of loan:

Borrow: short-term loan or long-term loan?

Financial expenses-interest

Loans: bank deposits

Extended data

Under normal circumstances, accounts receivable entries will be made for the upcoming payment before the payment is received, so the accounts receivable entries will be directly written off when the payment is received, as follows:

1. Goods issued, accounts receivable accrued, and commodity cost accrued:

Debit: accounts receivable

Loan: income from main business

Taxes payable-VAT payable-output tax

Debit: main business cost

Loans: Goods in stock

2. Accounts receivable:

Debit: bank deposit

Credit: accounts receivable

Baidu encyclopedia-short-term loan