"Borrowing" refers to the increase of assets and the decrease of liabilities, or the increase of losses and the decrease of benefits;
"Loan" refers to the decrease of assets and the increase of liabilities or the increase of profits and losses.
1. generally refers to money and things borrowed by people, or refers to debits and credits in bookkeeping or balance sheets.
Book of Wang Jinyanchuan: "My father died in Beiping, so he is very kind. He borrowed money from his relatives, so he gave it up.
Tang Ming Shunzhi's "Letter to Governor Hu Molin" III: "My brother also searched for furniture and borrowed money, and only got five hundred and twenty pieces of silver, which was given by the government. Just a daughter. "
Ba Jin wrote in Lina: "He has no money, so he has to borrow from the mortgage bank."
Lend money and things to others.
Song dynasty's "the behavior of the old army carrying on the propaganda and worship of the country": "the cultivators of private businesses borrow it from the landlords."
"History of Jin Dynasty Xi Zongji": "In the fourth year of the emperor, in October, Renchen set up a loan to enjoy hunger."
References:
Baidu Encyclopedia _ Borrowing