If the enterprise lends money to a third party, if the third party is a supplier of the company, the accounting treatment when purchasing from the supplier is:

Borrow: inventory goods,

Taxes payable-VAT payable (input tax),

Credit: accounts payable-suppliers.

When the enterprise loan reaches the third party (supplier), the accounting treatment is as follows:

Debit: accounts payable-suppliers,

Loan: short-term loan or long-term loan.