Answer:

When the bank issues a re-loan, this account is debited and "unit deposits" and other accounts are credited; when the bank calculates the interest receivable in accordance with regulations, it debits "receivables" When interest is actually collected, accounts such as "Unit Deposits" will be debited and "Interest Receivable" or "Interest Income" will be credited. When the borrower repays the loan at maturity, accounts such as "Unit Deposit" will be debited and this account will be credited. At the end of the period, the on-loans should be comprehensively inspected and loan loss provisions should be reasonably made. The reasons for refinancing that cannot be recovered should be ascertained. If it is indeed irrecoverable and is approved as a bad debt loss, the loan loss provision drawn should be written off, and the "loan loss provision" account should be debited and this account should be credited. Once the loan loss provision is confirmed, it cannot be reversed. This account is calculated in detail according to the type of loan transferred and the borrowing unit. The debit balance at the end of this account reflects the on-loan issued by the bank.

Accounting processing of accounts receivable: Accounts receivable incurred by the enterprise due to business activities such as selling goods and providing labor services are debited to the "Accounts Receivable" account according to the amount receivable, and confirmed The operating income of the company shall be credited to the "Main Business Income" and other subjects. If the value-added tax output tax is involved, the "Taxes Payable - Value-Added Tax Payable (Output Tax)" account shall also be credited according to the output tax amount. . When collecting accounts receivable, accounts such as "Bank Deposits" are debited and "Accounts Receivable" are credited.

Pay attention to the accounting treatment of global online school loans and receivables