Two, this course should be based on the loan type, lender and currency for detailed accounting.
Three, the main accounting treatment of short-term loans.
(a) short-term loans borrowed by small enterprises, debit "bank deposits" subjects, credited to the subject; Repay the loan and make the opposite accounting entries.
When the bank acceptance bill expires and small enterprises are unable to pay the fare, they should debit the "notes payable" account according to the face value of the bank acceptance bill and credit it to this account.
When discounting an unexpired commercial bill to a bank, debit the account of "bank deposit" according to the actual amount received (that is, the net amount after deducting the discount interest), debit the account of "financial expenses" according to the discount interest, and credit the account of "notes receivable" according to the face value of the commercial bill (when the bank has no recourse) or this account (when the bank has recourse).
(2) On the interest payable date, calculate and determine the interest expense according to the short-term loan contract interest rate, debit the "financial expense" account and credit the "interest payable" account.
Four, the final credit balance of this course, reflecting the outstanding short-term loan principal of small enterprises.