1. The accounting treatment of the company's borrowing from shareholders is:

Borrowing: bank deposit/cash on hand

Lending: other payables -XXX

2. Other payables refer to the payables and temporary receipts incurred by the enterprise outside the commodity trading business. Refers to the money payable or temporarily received by an enterprise from other units or individuals except notes payable, accounts payable, wages payable and profits payable.

extended information

1. Article 115 of the Company Law A company may not provide loans to directors, supervisors or senior managers directly or through subsidiaries. According to the above provisions, the company law does not prohibit the provision of loans to shareholders. If shareholders are not directors, supervisors and senior managers of the company, they can borrow money.

2. The company's loan to shareholders is the embodiment that the company enjoys its property ownership according to law. This relationship between shareholders and the company belongs to the loan relationship, and the legal loan relationship is protected by law. The company enjoys corresponding creditor's rights to the legally lent funds according to law, and the borrowing shareholders bear corresponding debts according to law.

3. In a narrow sense, shareholder loan refers to an act that shareholders (including natural persons and legal persons, the same below) collect funds from the company in the form of loans for their own or others' use; Broadly speaking, shareholder's loan means that shareholders use various forms to collect funds from the company, such as borrowing, current payments, receiving reserve funds, and receiving materials in advance.

Reference: Baidu Encyclopedia-Other Payables