Basic account entries of the borrower's transfer of funds to the company are: debit: bank deposit in basic account, and loan: short-term loan (other payables). Transfer from basic account to special account, borrow from: special account for bank deposits, and borrow from: bank deposits in basic account.

When transferring money from a company account to a private account, you should provide relevant information to the bank and handle it by check at the bank counter. Relevant materials include wage agreement, receiving list, award certificate, loan contract, etc.