A: Entrusted loan refers to the loan provided by the principal, issued, supervised and recovered by the financial enterprise (trustee) according to the loan object, amount, purpose, term and interest rate determined by the principal, and the risk is borne by the principal. "Enterprise Accounting System" stipulates: "Enterprise entrusted loans should be accounted for as short-term investments, and interest should be accrued on schedule. However, if the interest receivable has not been recovered due, it shall stop interest calculation and transfer back the confirmed interest income, and register the transferred interest amount in the memorandum book; In the future, the principal of entrusted loans will be deducted when the interest of interest income has been recovered; Only when the principal can be recovered can the investment income of the entrusted loan be confirmed. At the end of the period, the corresponding impairment provision shall be made for the entrusted loans of enterprises according to the asset impairment requirements. " According to the provisions of the new accounting standards, enterprises can set up "entrusted loans" and "entrusted loan loss reserve" subjects. The specific accounting treatment is as follows:

(1) When entrusting a bank to issue a loan,

Borrowing: entrusted loan-principal loan: bank deposit (2) Borrowing when interest is accrued: entrusted loan-interest loan: investment income-interest income of entrusted loan (3) Receiving loan interest from the bank (after deducting relevant taxes and fees) Borrowing: bank deposit loan: entrusted loan-interest (4) Borrowing when principal and interest are recovered at maturity: bank deposit loan: entrusted loan-principal investment income-