The subjects involved are short-term loans and bank deposits. After being deposited in the bank, the bank deposit increased; Short-term loans are reduced by borrowers and increased by lenders; 2。 The accounting entries when borrowing money are as follows: borrowing: bank deposit 10000 loan: short-term loan 100003. The accounting entries when repaying the loan are as follows: short-term loan 10000 loan: bank deposit 100004. Because it is a loan, it has to bear interest every month, and it also involves financial expenses, interest payable/interest expenses and other subjects. The accounting entries are as follows: debit: financial expenses, interest payable/interest expenses, credit: bank deposits, 5. Short-term loans refer to all kinds of loans that enterprises borrow from banks, other financial institutions and other units in order to maintain normal production and operation or offset certain debts, and the repayment period is within one year (including one year). Short-term loans mainly include operating revolving loans, temporary loans, settlement loans, bill discount loans, seller's credit, down payment loans and special reserve loans. Short-term loan by bank deposit # # # Borrow: bank deposit -XX bank loan: short-term loan -XX bank # # Borrow: short-term loan 10000 loan: bank deposit 10000 # # Borrow short-term loan from the bank 10000 yuan and deposit it in the bank. The accounting subjects involved are bank deposits and short-term loans, and interest will be accrued every month, as well as financial expenses. # # # Borrow; Bank deposit -X bank loan: short-term loan -X bank # # # borrows short-term loan from the bank 10000 yuan and deposits it in the bank. The accounting subjects involved are short-term loans, bank deposit loans: bank deposits 10000 loans: short-term loans 10000 and monthly interest accrual, as well as financial expenses and interest payable subjects. Debit: financial expenses-interest loan: interest payable.
When filling in accounting subjects, the full name of accounting subjects should be filled in, and abbreviations should not be used. In order to facilitate the registration of journals and ledgers, subheadings and even details should be filled in. Generally, the accounting entries compiled in accounting vouchers should be one loan or more loans, so as to avoid borrowing more loans. However, for some special accounting entries, such as the recovery of joint venture investment, when the context can only be explained by borrowing more and lending more, a voucher should be filled out according to borrowing more and lending more, and it cannot be broken down into several simple accounting entries or accounting entries borrowing more and lending more. However, the accounting entries of borrowing more and lending more are not common in accounting practice.