I think it is meaningless to understand the difference in the sense of borrowing. Now lending is only the function of symbols and signs, that is, two different symbols. Just like the positive and negative poles of a battery, we stipulate that electrons flow from the negative pole, and the current direction is from the positive pole to the negative pole.
Similarly, we also stipulate that assets in the borrower means assets increase and in the lender means assets decrease. That's all. Symbols are useful.
In fact, you can understand that lending is the result of the use of funds, and lending is the source of the use of funds. This article applies to assets, liabilities and owners' equity.
For example:
For example, if you open a cake shop and buy 40,000 yuan of raw materials, the payment is owed to the seller (supplier). This money, 40,000 yuan of raw materials is the result of the use of funds, and the payment owed to suppliers is the source of funds. Remember when it was:
Borrow: 40,000 yuan for raw materials
Credit: accounts payable 40,000.
Because in this transaction, the funds used to buy raw materials flowed in from the outside (money owed to suppliers), so in accounting, the assets were+40,000 and the liabilities were+40,000; The funds circulating within assets are also recorded according to this understanding of borrowing. When you remember, remember to borrow first, and then remember to borrow.
The appearance of debit and credit bookkeeping method originated from debit and credit bookkeeping method. The debit and credit bookkeeping method refers to a double-entry bookkeeping method with accounting equation as the bookkeeping principle and borrowing as the bookkeeping symbol, which reflects the increase and decrease of economic business. With the development of commodity economy, debit and credit bookkeeping method has been widely used. The object of bookkeeping is no longer limited to the relationship between creditor's rights and debts, but expanded to record the increase and decrease of property and materials and calculate operating profits and losses.
Bookkeeping symbol is a symbol used to determine the direction in which economic business should be recorded in an account. Different bookkeeping methods have different bookkeeping symbols. Bookkeeping symbol is an important feature that distinguishes one bookkeeping method from another.
Loan is a form of credit activity in which banks or other financial institutions lend monetary funds at a certain interest rate and must return them. Loans in a broad sense refer to loans, discounts, overdrafts and other borrowing funds. Banks put concentrated money and monetary funds out through loans, which can meet the needs of social expansion and reproduction and promote economic development. At the same time, banks can also obtain loan interest income and increase their own accumulation.