For short-term bank loans, the debit amount is placed in the cash received now, and the credit amount is placed in.

I. Short-term loans borrowed by enterprises from banks should be reflected in the "cash borrowed" item in the cash flow statement.

Second, enterprises get bank loans.

Debit: bank deposit

Loans: short-term loans

Three, the cash flow statement mainly reflects the impact of assets and liabilities, and according to its use is divided into three categories: operation, investment and financing.

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Knowledge about short-term loans

Compared with bank loans, the interest rate of this short-term loan is several times higher, but the real interest rate has decreased due to the short time. Due to the high interest rate of short-term loans, the annualized income will enter the next batch of loans to increase capital.

The loan interest rate is determined according to the interest rate policy formulated by the People's Bank of China and the floating range of the loan interest rate, and according to the nature, limit and risk of the loan, of which the fixed interest rate. The loan interest rate is indicated in the loan contract, which customers can check when applying for a loan. Overdue loans shall be handled according to regulations.

Although short-term loans seem to have higher interest rates, they are relatively cost-effective because of their short term. Short-term interest can only temporarily alleviate the financial problem, and you should choose a loan according to your personal situation.

Types of short-term loans

(1) Revolving loans for production or commodities. Loans obtained by enterprises from banks or other financial institutions because their working capital cannot meet the needs of normal production and operation. After the customs clearance regulations are reported to the bank for annual and quarterly decisions, the bank will borrow money according to the loan plan.

(2) Temporary loans: short-term loans that exceed the transfer amount because the seasonal turnover of funds cannot meet the needs of enterprises. Temporary loans shall be subject to the "one-by-one nuclear loan" method. The loan term is generally 3 to 6 months, used according to the specified purposes and returned according to the accounting period.

(3) Settlement loan: when the sales payment is settled by collection and acceptance, the enterprise borrows money to solve the funds needed in transit after the goods are issued and before the payment is received. (Generally, it takes 3 days, and under special circumstances, the longest time is no more than 7 days). If you withdraw money from the bank, you can borrow money.

The loan amount is usually calculated according to the collection amount and the agreed discount rate, which is roughly equivalent to the bank's own deduction of the loan after the payment is recovered.