The bookkeeping method of enterprise account receiving bank loan funds is as follows:

Debit: bank deposit

Loans: short-term loans

Short-term loans of industrial and commercial enterprises mainly include: operating revolving loans, temporary loans, settlement loans, bill discount loans, seller's credit, pre-purchase deposit loans and special reserve loans.

Extended data short-term loan accounting refers to all kinds of loans borrowed by enterprises from banks or other financial institutions with a term of less than 1 year (including 1 year).

(1) Various short-term loans borrowed by enterprises

Debit: bank deposit

Loans: short-term loans

(2) On the balance sheet date, the interest expense of short-term loans shall be calculated and determined.

Debit: financial expenses

Loan: direct payment by bank deposit.

Interest owed

Debit: financial expenses

Loan: interest payable

(3) Repaying the loan

Borrow: short-term loans

Loans: bank deposits