1. When granting loans:

Borrow: lend the principal,

Loan: absorbing deposits.

2. When confirming interest income by stages:

Borrow: interest receivable,

Loan: interest income.

3. When the principal is recovered:

Borrow: absorb deposits

Loan: the loan is the principal,

Interest receivable.

The recovery of loan principal and interest by the bank means that after the user handles the loan at the bank, the bank will deduct the corresponding loan principal and interest according to the loan contract. Interest receivable refers to the bond interest that has reached the interest payment period but has not been received in the actual payment price of short-term bond investment. "Interest receivable" is calculated according to the borrower or the invested unit.

How to calculate the loan principal and interest?

1, equal principal and interest repayment method: it is the sum of the total amount of interest and the total amount of principal that should be repaid during the repayment period, and then the same amount is repaid on average every month.

The calculation formula is: monthly repayment amount = [principal * monthly interest rate *( 1+ monthly interest rate) * loan months ]/[( 1+ monthly interest rate) * (repayment months-1)].

2. Average principal repayment method: Divide the principal into months (the principal payable in each month is the same), and then add the interest payable in each month. The initial repayment is relatively large, and it drops by a certain percentage every month, but the repayment pressure in the early stage is too great, and it is relatively easy in the later stage.

Monthly principal payable = total principal/total loan months; Monthly interest = total amount owed.