For example; 1, the enterprise borrowed from the bank 1 10,000, and the enterprise issued a 1 10,000 [loan receipt] to the bank, which kept it as a voucher. At this time, the bank received a loan receipt of 1 10,000, which is equal to the bank's assets, and the bank kept it as an increase in the borrower's assets. 1 10,000, and then the bank writes a check for 1 10,000 to the enterprise. When this check does not actually exchange funds for the customer, the check at this time will be regarded as the bank's debt, and the bank will charge the loan; Loans; 1 ten thousand. The above is [IOU]
2. The enterprise received a check of 6,543,800 yuan from the bank, and the bank owed the enterprise money. When an enterprise deposits a cheque in a bank or pays it to a third party, the third party also deposits the cheque in a bank for exchange or deposits it in an enterprise deposit account, or the third party gives the cheque to another bank for exchange. At this time, your lending bank needs to really pay the standard funds of the bank's own account. When the bank receives a check for 6,543,800+million, it means that the bank takes back its unpaid voucher, and the payment is equal to the actual expenditure of the bank's funds. If the enterprise does not pay the loan of 6.5438+0 million to the third party, but directly deposits it in the bank, the assets of the bank increase again, and the bank records it as a debit. Borrow; At the same time, the bank once again issued a receipt voucher to the enterprise as a deposit voucher for the enterprise to deposit 654.38+million in the bank. At this time, the bank's deposit receipt notice is a bank loan receipt issued by the bank to the enterprise, which is the money borrowed by the bank from the enterprise, not the money borrowed by the enterprise, but the debt of the bank, and the bank records it as the lender; Loans; 1 ten thousand.
3. On the other hand, when the enterprise issues a loan certificate of 654.38+0 million yuan to the bank, the enterprise will keep the debit account; Subject; Notes receivable; Borrow; 1 ten thousand, [bank check received 1 ten thousand], lender,; Loan account; Loans; 1 ten thousand.
4. Then, if the enterprise does not directly pay the 6,543,800,000 cheque to the third party, but directly deposits it into the deposit account through the bank loan transfer voucher, then the enterprise actually receives the 6,543,800,000 funds paid by the bank to the enterprise, which are enterprise assets, enterprise bookkeeping and bank deposits; Borrow; 1 ten thousand. Then, short-term loans; Loan account; Loan 1 10,000.
5. The above situation is that when the bank shows our enterprise the bank bookkeeping flow, the bank has one depositor and one lender to the enterprise, and the enterprise should have two households in the bank. When the bank turns the enterprise's deposits into loans for fraudulent bookkeeping, at this time, the bank will treat your depositor as a lender [settlement account] and your lender as a depositor, which is actually equivalent to your enterprise.
6, then, if the enterprise financial accounting is lured by the bank and sees these routines of the bank, combined with the fact that the enterprise investors don't understand the accounts, they can deliberately report to the boss in the name of tax evasion and provide false income and expenditure statements to the bank. If the bank records these false capital flow data to the enterprise through technical means in the banking institution system, then the investor will be dead. They will turn themselves into financial personnel and the banking system and some people you hire.
7. Even if investors find that the funds are wrong and there is a problem, you will not find out where the problem lies, and it will get deeper and deeper. At this time, if the financial personnel and the banking system find out what your investors have found, they will join hands to secretly increase loans to your enterprise in advance, or turn the original fake loans into real loans, and then join hands to cut off your enterprise funds. Banks only accept loans, but enterprises don't advance them, leaving a lot of debts and collecting debts from enterprises together. Since they want to eat you, they will set a trap from the beginning. Even if found, also want to come over to solve, or report to the police. A trap is waiting for you. You have to peel it if you don't die, just like cooking you. Just wait to die.