Company A received working capital of 5 million yuan from the state and deposited it in the bank.

Borrow: 5 million yuan in bank deposit; Loan: paid-in capital is 5 million.

This is an accounting entry in which assets and owners' equity increase at the same time: debit: 5 million bank deposits increase by 5 million yuan; Loan: paid-in capital is 5 million yuan, increasing paid-in capital by 5 million yuan. The 5 million yuan allocated by the state is the state's investment in the company.

What should be explained here is: the debit of asset class accounts has increased; For liabilities and owners' equity, the lender increases. It's all in the textbook.

For reference only. If you don't understand anything, you can talk about it.