1. Loan, the company's bank deposits increase, and short-term or long-term loans also increase. The accounting entries to be made at this time are as follows:

Debit: bank deposit,

Loans: short-term loans.

2. When buying a car, the car is regarded as the fixed capital of the company.

Borrow: fixed assets,

Loan: bank deposit.

3. Interest paid during this loan period can be recorded as financial expenses.

Debit: financial expenses,

Loan: Interest payable.

4. If the company buys a vehicle as a general taxpayer, it can also deduct the tax.

Borrow: fixed assets,

Taxes payable-VAT payable (input),

Loans: short-term loans,

5. If the company is a small-scale taxpayer.

Borrow: fixed assets,

Loans: short-term loans.

6. If the company's car loan is repaid,

Borrow: short-term loans,

Loan: bank deposit.