Under normal circumstances, enterprises will only apply for mortgage loans when purchasing fixed assets, so here we take fixed assets as an example. Fixed assets purchased by mortgage loans are included in long-term payables.

When purchasing

Borrow: fixed assets-mortgaged fixed assets (selling price of fixed assets)

Loan: bank deposit (part of paid monetary funds)

Long-term accounts payable-mortgage payable (balance)

When drawing and paying price interest

Debit: financial expenses (interest part)

Loans: Long-term payables-mortgage loans payable

Debit: Long-term payables-mortgage loans payable (repayment amount)

Loans: bank deposits

Main accounting treatment of long-term payables:

(1) If an enterprise purchases related assets beyond the normal credit conditions and has the nature of financing, it shall debit such subjects as "fixed assets", "construction in progress", "intangible assets" and "R&D expenditure" according to the present value of the purchase price, credit this subject according to the amount payable, and debit the subject of "unconfirmed financing expenses" according to the difference.

When the price is paid on schedule, the account shall be debited and credited to the account of "bank deposit".

(2) For the fixed assets leased by financing, on the start date of the lease period, the amount that should be included in the cost of fixed assets determined according to the lease criteria shall be debited to the subject of "construction in progress" or "fixed assets", credited to the subject of minimum lease payment, credited to the subject of "bank deposit" and other subjects according to the initial direct expenses, and debited to the subject of "unconfirmed financing expenses" according to the difference.

What accounting methods are there?

Accounting treatment is also called accounting method, including accounting confirmation method, accounting measurement method, accounting record method and accounting report method. These methods together constitute an organic whole.

Specific operations usually include: revenue recognition method, enterprise income tax accounting treatment method, inventory valuation method, bad debt loss accounting method, fixed assets depreciation method, consolidated accounting statement preparation method, foreign currency conversion accounting treatment method, etc. Different processing methods will affect the consistency and comparability of accounting data, and then affect the use of accounting data. Therefore, the Accounting Law and the unified national accounting system stipulate that the accounting treatment methods adopted by each unit should remain unchanged before and after each period. If it is really necessary to change, it shall be carried out in accordance with the provisions of the unified national accounting system, and the reasons, circumstances and effects of the change shall be explained in the financial accounting report, so that users of accounting data can understand the changes in accounting treatment methods and their effects on accounting data. Accounting personnel who arbitrarily change the accounting treatment methods shall be fined between 2,000 yuan and 20,000 yuan.