Well, the answers mentioned above are from books, so write them separately for better understanding. First, borrowing money, bank deposits and short-term loans; Then pay off the debt. Accounts payable are liabilities, and the liabilities are reduced by borrowers, so they are borrowed from accounts payable and bank deposits. Together, these two items are the items you see. Lending is just a symbol, indicating increase and decrease, but when combined with different accounting subjects, increase and decrease are different. For example, for assets, it is to increase loans and reduce loans, while for liabilities, it is the opposite. I suggest that if you really want to learn accounting, you'd better sign up for a remedial class, because I have tried to read books by myself and found that, like a gobbledygook, I can't understand it at all. ...