One-time repayment of principal and interest is a way of loan repayment, which means that when the loan expires, the lender will repay the principal and interest in one lump sum on the repayment date. This repayment method requires the lender to have a certain repayment ability, otherwise it is easy to be unable to repay because of insufficient repayment ability. Therefore, in practice, most loans are monthly repayment models with equal principal and interest or average capital, that is, interest is paid in installments and principal is repaid in one lump sum. Usually, the above loan repayment methods are different in accounting methods and the use of accounting subjects.