Bank loans use "short-term loans or long-term loans", which belongs to the debt subject, indicating that enterprises need to pay the loan and return the loan principal after obtaining the loan from the bank.

The accounting entries prepared according to the loan issuance vouchers are as follows:

Debit: bank deposit-* * bank

Loan: short-term loan or long-term loan

The accounting entries for repaying the loan principal are:

Borrow: short-term loan or long-term loan?

Loan: bank deposit-* * bank