For banks, loans and advances are the main assets and creditor's rights of banks; Deposit-taking is the main body of liabilities of banks. Deposit-taking enterprise deposit company. This is an entry when a bank issues a loan to a company. This also increases the bank's assets and liabilities. When an enterprise uses a loan, it only borrows: a deposit-taking enterprise deposits a company loan: cash (withdrawal of cash) or inter-bank network (transfer). The use of "short-term loans or long-term loans" in bank loans is a liability subject, which means that enterprises need to pay loans to banks in the future and return the loan principal.
The accounting entries for repayment of the principal of the issued loan are: loan: short-term loan or long-term loan: bank deposit-* * bank 1, the bank issues the loan, and the bank confirms the loan subject; The specific accounting entries are as follows: debit: loan-principal loan: absorption deposit-enterprise deposit.
Bank loan refers to an economic behavior that an individual or enterprise issues a loan to a bank at a certain interest rate according to the national policy of the bank and returns it within the agreed time limit. In different countries and different development periods of a country, the types of loans classified according to various standards are also different. For example, industrial and commercial loans in the United States mainly include ordinary loan limits, working capital loans, standby loan commitments, and project loans. In Britain, industrial and commercial loans mostly take the form of discounted bills, credit accounts and overdraft accounts.