Nowadays, bank loans require that the loan be transferred to the customer account that is consistent with the loan contract to prove the purpose of the loan. Account processing can be transitioned to accounts payable first, and then transferred back to your own account. When borrowing, borrow: bank deposit and loan: short-term borrowing. When transferring money, debit: Accounts Payable-**Company Credit: Bank Deposits. After the transfer, borrow: bank deposit, loan: account payable** company