Debit is an account, loan is an account, cash is an asset, debit increases and credit decreases. For example, if cash is withdrawn from the bank 1000, it is debited: cash on hand 1000. Debit is an account that indicates an increase in assets or a decrease in liabilities; The corresponding concept is credit. In highway design, when the excavation has been used up and the fill has not been completed, it is necessary to go to the borrow yard to borrow or buy soil.

I. Accounting:

1, debit

(1) For assets and expenses (such as cash, bank deposits, materials, fixed assets, accounts receivable, management expenses, main business costs, etc.). ),? Borrow? It is a supplement;

(2) For liabilities, owners' equity and income subjects (such as accounts payable, long/short-term loans, main business income, paid-in capital, profits for this year, etc.). )? Borrow? Is subtraction.

2. In the balance of payments account, debit refers to items that reduce the foreign exchange stock, such as imports.

II. Lender:

1. For liabilities, owners' equity and income subjects (such as accounts payable, long/short-term loans, main business income, paid-in capital, current year's profit, etc.). ), loan? Just a supplement.

For assets and expense accounts (such as cash, bank deposits, materials, fixed assets, receivables, management expenses, main business costs, etc.). ), loan? Is to reduce;

2. Accounting entries:

Taking cash and bank deposits as the standard, loans are the outflow of funds. For example:

(1) When purchasing office supplies, the funds are borrowed: management expenses-office expenses * *, and the loans are cash * *;

(2) When selling products, funds flow in by borrowing: cash/bank deposit * *, and lending: income from main business * *. The lender is paying, and the lender records the source of funds.

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