Borrow: funds in other currencies-A bank deposit 100.
Loan: bank deposit-Bank A 100
Bank A issued a loan of 2 million yuan, and the accounting entries are as follows:
Debit: bank deposit-a bank 200
Loan: short-term loan of 200.
Pay a certain interest of 6,543,800 yuan, and the entries are as follows:
Debit: finance expense-interest expense 10
Loan: bank deposit-Bank A 10
When repayment is due, the entries are as follows:
Transfer-out margin:
Debit: bank deposit-Bank A 100
Loan: funds in other currencies-A bank deposit 100.
Repay short-term loans
Borrow: short-term loan -200
Loan: bank deposit-Bank A 100
General banks deduct interest on the 20th of each month, and its entry is the same as paying interest of 654.38 million yuan.
If you don't understand, you can keep asking! Blessing ~ ~ ~