Debit: bank deposit
Loans: short-term loans
Or:
Debit: bank deposit
Loan: Long-term loan-principal
2. When the company buys a car and obtains the corresponding invoice, the accounting entries are:
Borrow: fixed assets-cars
Taxes payable-VAT payable (input tax)
Loans: bank deposits
When a company purchases a car with a mortgage loan and obtains the corresponding invoice, it shall pass the accounting of related secondary subjects such as "short-term loan" or "long-term loan" and "fixed assets". Short-term loans refer to all kinds of loans that enterprises borrow from banks or other financial institutions according to the needs of production and operation, and the repayment period is within one year. Long-term loans refer to all kinds of loans borrowed by enterprises from banks or other financial institutions with a term exceeding 1 year (excluding 1 year).