Is the loan an asset or a liability? If you ask an accounting major, you will be laughed at. Needless to say, from an accounting point of view, loans are of course typical liabilities. If you look at any balance sheet, no one puts the loan in the asset item. Loans, whether short-term or long-term, are placed in liabilities.

However, if you think about it carefully, is the loan really a debt?

Skip this question and ask another question: an office worker bought a car instead of walking. Is a car an asset or a liability?

What are assets and liabilities? Aside from the definition of accounting textbooks, poor dad and rich dad gave a good definition. Assets are things that send money to your pocket; Debt is something that comes out of your pocket.

Ok, so is the car an asset or a liability? It depends on what the car is to you. If you use it to drive Didi, you can make money by driving (as far as I know, it is normal to drive Didi full-time for less than 10 thousand a month), then the car is an asset. Buying a car is an act worthy of encouragement. But if you are an office worker and buy a car just to go to work, then the car is in debt. Car maintenance is not cheap. It is normal for a 200,000 family car to spend 30,000 to 40,000 yuan a year (including depreciation) on depreciation, travel expenses, parking fees and maintenance fees.

What about the loan? Consumption or debt? It also depends on what you do with the loan. If the loan is for personal consumption, buy bags, clothes, travel and so on. , it is a liability; If it is used for productive investment, it is an asset.

Let me give you an example. If a young man has millions of mortgages, he can't make ends meet. So, are you for or against this young man's strategy?

Let's analyze it. Applying the definition just now, is this young man's millions of mortgages assets or liabilities? He is going to invest in the production line-buying real estate in first-tier cities, and the mortgage interest rate is so low, only 5% of the cost, and the term is so long, 30 years. I must congratulate this young man, who is not under pressure, but has the most precious asset of our time-mortgage.

Why? First of all, we must find out what the inflation rate is in this era. Not the CPI data published by the Bureau of Statistics, but a fool; Just look for it from my own impression: how much was the big white steamed bread at home when I was a child, and how much is it now? How much was a catty of pork a few years ago? How much is it now? From these most intuitive impressions, I feel how prices have risen, which is inflation. This is only a few years, and the glorious title of ten thousand households has almost become synonymous with the poor. According to the data of issuing currency, China's annual real inflation rate is 14%.

Secondly, knowing the real inflation rate of 14% every year, as an ordinary person, the best strategy is of course to borrow money and rely on the power of time to wash away the loan principal. However, as an ordinary person, it is not so easy to get a loan. A citizen of China borrowed millions from a bank for 30 years, and the interest rate was as low as the benchmark interest rate. A person has only one chance in his life, that is, housing mortgage loan. Think about it, is there another way to borrow so much money? Therefore, this is a huge livelihood welfare. This is not an asset. What is it?

Third, look at the investment of funds. So much money, not to buy a car to travel, but to buy a first-tier and second-tier house. China's urbanization rate has just passed 50%, and urbanization is far from over. It is foreseeable that house prices in first-and second-tier cities will continue to rise in the future, which is independent of the will of ZF.

As we said before, if you want to get promoted, you must learn to use leverage. The so-called leverage is borrowing. With the help of time and leverage, it is possible to gain power beyond yourself.

As long as the direction is right, we are not afraid of how difficult the road is and how far the goal is. Let's bless this young man.

Is a bank loan a liability?

Bank loans are liabilities. Short-term bank loans (current liabilities). Medium and long-term loans (long-term liabilities).

Loan refers to the financial behavior that the creditor (or lender) transfers the right to use funds to the debtor (or borrower).

Loan is a form of credit activity in which banks or other financial institutions lend monetary funds at a certain interest rate and must return them. Loans in a broad sense refer to loans and discounts.

A general term for borrowing funds such as overdraft. Banks put concentrated money and monetary funds out through loans, which can meet the needs of social expansion and reproduction and promote economic development; At the same time, banks can also obtain loan interest income and increase their own accumulation.

Is bank loan income or expenditure?

First, it is neither income nor expenditure. Bank loans are liabilities.

Second, specifically:

1, the increase of bank loans should be the increase of liabilities, and the increase of bank deposits or cash on hand is also the increase of assets.

2. The accounting entries are as follows:

Debit: Cash on hand.

Loans: liabilities

Third, bank loans:

(1) Meaning:

Bank loan refers to an economic behavior that banks lend funds to people in need of funds at a certain interest rate according to national policies and return them within the agreed time limit. Generally, you need a guarantee, a house mortgage, proof of income and good personal credit information before you can apply. Moreover, in different countries and different development periods of a country, the types of loans classified according to various standards are also different. For example, industrial and commercial loans in the United States mainly include ordinary loan limits, working capital loans, standby loan commitments, and project loans. In Britain, industrial and commercial loans mostly take the form of discounted bills, credit accounts and overdraft accounts.

(2) According to different classification standards, there are many types of bank loans. For example:

1. According to different repayment periods, it can be divided into short-term loans, medium-term loans and long-term loans;

2. According to different repayment methods, it can be divided into demand loans, term loans and overdrafts;

3. According to the different purposes or objects of the loan, it can be divided into industrial and commercial loans, agricultural loans, consumer loans and securities broker loans. ;

4. According to the different loan guarantee conditions, it can be divided into bill discount loan, bill mortgage loan, commodity mortgage loan and credit loan.

5. According to the loan scale, it can be divided into wholesale loans and retail loans;

6. According to the different ways of interest rate agreement, it can be divided into fixed interest rate loans and floating interest rate loans, and so on.

Four. Liabilities and expenses:

(1) Liabilities:

1. The definition of the International Accounting Standards Board is: Liabilities refer to the current obligations formed by past transactions or events of an enterprise, which are expected to lead to the outflow of economic benefits from the enterprise.

2. According to the definition of liabilities, liabilities have the following characteristics:

1) Liabilities are current obligations undertaken by enterprises;

2) Paying off debts is expected to lead to the outflow of economic benefits from the enterprise;

3) Liabilities are formed by past transactions or events.

(2) Expenditure:

Payment refers to the outflow of assets in order to obtain another asset and pay off debts in the process of production and operation. Such as the money paid or prepaid by the enterprise for purchasing materials and office supplies; Assets flowing out to repay bank loans, accounts payable and dividend payable; Expenditures for purchasing fixed assets and paying long-term project costs, as well as consumer expenditures in life.

(3) Comparison

1. Liabilities refer to the current obligations of an enterprise due to past transactions or events, which are expected to lead to the outflow of economic benefits from the enterprise.

2. Expenses refer to the total outflow of economic benefits formed by enterprises in their daily activities, which will lead to the reduction of owners' rights and interests, and have nothing to do with the distribution of profits to owners.

3. Liabilities are time and expenditures are cycles.

Is borrowing from a bank an asset or a liability?

1. Borrowing from a bank is a liability.

2. When receiving bank loans, bank deposits and short-term liabilities/long-term liabilities increase, that is, assets and liabilities increase by the same amount at the same time. If the borrowed money is not used, it will be reflected in the bank deposit account, and the column of monetary funds in the assets will be filled in; The borrowed money has been used for the company's production and operation, such as purchasing goods. At this time, bank deposits decreased, inventory increased, and the amount of purchased goods was included in the inventory column under assets.

Extended data:

Comparison between short-term loans and long-term loans

1, the difference between short-term loans and long-term loans is the repayment period. Short-term loans within one year, long-term loans over one year. Simply put, it seems that there is only the difference between the number of years and the interest rate, and there is no other essential difference. But in fact, the difference between them is very big, because the term of the two borrowing methods is different, and the impact on the cash flow of enterprises is also very different.

The biggest advantage of short-term borrowing is the low interest rate. The most important feature is that the deadline is very short, and sometimes even the other party has to pay it back immediately. Creditors who borrow for a long time (from the perspective of investors, this is the best type of debt) cannot recover the loan immediately.

3. The market is unpredictable, and the business conditions of enterprises are changing rapidly. In an unpredictable situation, short-term borrowing becomes a disaster. For long-term loans, no matter how bad the borrower's business situation is, as long as he continues to pay interest, he will not ask for early repayment. Long-term liabilities provide the company with time to get out of trouble.

For growing enterprises, it is natural to borrow moderately, which is beneficial to the business development of enterprises. And because loans have to be evaluated by banks, especially credit loans, we can learn about the evaluation of enterprises by the bank's risk control Committee.

5. Long-term loans are better than short-term loans, and credit loans are better than other loans. If the company's short-term loan ratio is too high, it is necessary to be vigilant. Once the scale of the company grows too fast, in the fierce market competition situation, a slight careless business mistake may lead to the risk of not ensuring sufficient cash flow.