If the account belongs to assets, costs and expenses, the debit record will increase and the credit record will decrease; If it belongs to liabilities, owners' equity and income, the debit will decrease and the credit will increase. When writing accounting entries, we should also pay attention to the fact that the loans are the same, and the sum of them is zero.

The increase of loan amount and the decrease of loan amount refer to the decrease of assets lent and credited to accounting subjects. Accounting subjects include accounting subjects, which can be divided into asset subjects, liability subjects and equity subjects, cost subjects and profit and loss subjects. The specific content can be made clear through the balance sheet. In accounting subjects, borrowing must be repaid, and borrowing must be equal.

In the accounting equation of accounting entry "assets+cost+expenses = liabilities+owner's equity+income", it is usually that the left side borrows more, the right side borrows less and the loan increases, so we should pay attention to the balance between the two sides of the accounting equation. According to the balance formula of "assets = liabilities+owners' equity", according to certain classification standards and order, appropriate arrangements are made for specific items of assets, liabilities and owners' equity on specific dates.

Loans increase and loans decrease, that is, the credit of accounting subjects increases, and liabilities, owners' equity and income subjects (such as accounts payable, long-term and short-term loans, main business income, paid-in capital, profits for this year, etc.) decrease. ), and the credit increases and the debit decreases;

Debit plus credit minus is the debit of accounting subjects, and the debit is recorded in assets and expenses, which belongs to credit subjects (such as cash, bank deposits, materials, fixed assets, accounts receivable, management expenses, main business expenses, etc.). ), and credit is deducted.

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Balance sheet is an accounting statement that reflects all assets, liabilities and owners' equity of an enterprise on a specific date (such as the end of the month, the end of the quarter and the end of the year). It is a static reflection of business activities. Reflect the economic resources owned or controlled by the enterprise on a specific date, the debts currently undertaken by the enterprise and the owner's creditor's rights to the net assets.