Matching principal and interest repayment method: repay the same amount of loan principal and interest every month, in which the interest decreases month by month and the principal increases month by month. Average capital repayment method: repay the same amount of principal every month. With the reduction of the principal, the monthly interest is also reduced, and the monthly repayment amount is also reduced accordingly. Calculation formula of equal principal and interest: [loan principal × monthly interest rate × monthly interest rate, where the symbol indicates power.

According to the provisions of the Accounting System for Financial Enterprises, the repayment order of loans is not determined by overdue or non-overdue, but by the withdrawal or non-withdrawal of loans. Loans should be accrued, with interest paid first and interest paid later. Non-accrual loans should be paid first and interest paid later. Identification criteria for loans not accrued: if the loan principal or interest is overdue for more than 90 days; Although the loan is not due or overdue for no more than 90 days, production and operation have stopped and the project has stopped construction.

1, after loan: borrow: bank deposit loan: short-term loan loan: bank deposit loan: finance expense-interest expense loan: bank deposit 3. If interest is accrued, when it is accrued: borrow: finance expense-interest expense loan: when interest payable is repaid: borrow: interest payable loan: bank deposit.