How to make accounts for loan bills, and how to account for loans

Borrow: Cash (bank deposit).

Credit: Other payables (individual or unit).

According to the provisions of the accounting system for enterprises, enterprises borrow money from individuals:

1。When you get a loan:

Borrow: Cash or bank deposit.

Credit: Other payables - loans payable to ** person.

2。When paying interest according to the contractual agreement: (according to the provisions of the tax law, when paying interest, individual income tax shall be withheld and paid, and the tax is equal to the interest paid multiplied by 20%)

Borrow: Finance Expense - Interest Expense.

Credit: Cash or bank deposit.

Credit: Tax Payable - Individual Income Tax Payable.

If the interest is not paid on a monthly basis, and the interest paid at one time is larger, it can also be accounted for through "withholding expenses", ie.

When withholding on a monthly basis:

Borrow: Finance Expense - Interest Expense.

Credit: Withholding expenses.

When paying interest:

Debit: Withholding expenses.

Credit: Cash or bank deposit.

Credit: Tax Payable - Individual Income Tax Payable.

3。When repaying the loan:

Borrow: Other payables - loans payable to ** person.

Credit: Cash or bank deposit.

Loans from enterprises to units other than individuals (excluding banks) may be treated mutatis mutandis.

When calculating the enterprise income tax payable, if the interest expense paid exceeds the expenditure limit stipulated in the tax law, the tax adjustment shall be made in accordance with the provisions of the tax law.

On Borrowing: Borrowing: Other Receivables - Breakdown.

Credit: Cash or bank deposit.

Reimbursement of borrowing and borrowing:

Borrow: Cash or bank deposit.

Management fees. Marketing expenses.

Credit: Other receivables.

The method of borrowing is borrowing: bank deposit.

or treasury land deposits), credit: other payables.

or other receivables.

The name of the legal person of the enterprise.

A loan contract is a contract in which the borrower borrows money from the lender and returns the loan at maturity with interest. Among them, the party that borrows money from the other party is called the borrower, and the party who lends the money is called the lender. Loan contracts can be divided into loan contracts of financial institutions and loan contracts between natural persons, both of which are typical contracts for the transfer of property ownership.

Deposit refers to the temporary transfer or storage of funds or currency in a bank or other financial institution by the depositor under the condition of retention of ownership, or the temporary transfer of the right to use the funds or currency to a bank or other financial institution, which is the most basic and important financial act or activity, and is also the most important credit fund of the bank**. Deposits can be classified in a variety of ways, such as original deposits and derivative deposits according to the way they are generated, and demand deposits according to the maturity.

and fixed deposits, according to the different depositors, can be divided into unit deposits and individual deposits. Personal deposits, i.e., resident savings deposits, are the currencies deposited by individual residents in banks.

Original deposit refers to the cash that a commercial bank accepts from a customer or a ** bank.

A deposit formed by the issuance of a cheque. Because cash and cheques from ** bank belong to the amount of money injected into circulation by ** bank, how much original deposit can be absorbed by the commercial bank depends first on how much currency is issued by ** bank, and secondly on the degree of absorption of the currency issued by ** bank by the commercial bank.

Derivative deposits refer to deposits created by commercial banks by issuing loans, purchasing valuable deposits, etc. After absorbing the original deposits, commercial banks only set aside a part of them as cash reserves for deposits and withdrawals, and the rest can be used for lending and investment. Obtaining bank loans under the conditions of extensive use of non-cash settlements.

or investment funds are not withdrawn in cash, but transferred to their bank deposit accounts.

There are two types of borrowings: short-term borrowings and long-term borrowings, and the accounting steps are as follows:

1. Short-term borrowing.

When borrowing a short-term borrowing, the Bank Deposits account is debited and the Short-Term Borrowing account is credited. This entry records the short-term borrowings borrowed by the enterprise from banks or other financial institutions, and also reflects the amount and amount of the company's borrowings. When interest payable is calculated and recorded, the Interest Payable account is debited and the Bank Deposit account is credited.

This entry records the amount of interest that the business should pay. When repaying, the "Short-term Loan" and "Interest Payable" accounts are debited, and the "Bank Deposit" account is credited.

2. Long-term borrowing.

When obtaining long-term loans, the "bank deposit" account is debited, the "long-term loan - principal" account is credited, and the treatment of interest expense is included in the cost of fixed assets if the capitalization conditions are met; Otherwise, it is included in the profit or loss for the current period. When the interest on long-term borrowings is accrued at the end of the period, the accounts of "construction in progress", "financial expenses" and "manufacturing expenses" are debited, and the accounts of "interest payable" or "long-term loans - accrued interest" are credited.

Ways to Learn Accounting:

1. Theoretical knowledge.

For the study of theoretical knowledge, it is necessary to master the basic concepts of accounting, accounting standards and accounting systems. This can be learned by reading relevant books, attending training courses, or ** courses, etc. At the same time, it is necessary to continuously strengthen theoretical study and grasp the latest accounting policies and systems.

2. Practical operation.

Practical operation is an important part of learning accounting. This requires a deeper understanding and application of theoretical knowledge through practical exercises. For example, practical operations such as preparing financial statements, conducting cost accounting, and preparing budgets can help students better understand the basic principles and principles of accounting, and master accounting tools and skills.

3. Pay attention to details.

Accounting requires attention to detail. Because accounting involves a lot of data and information, if you don't pay attention to details, it's easy to make mistakes or lead to inaccurate data. In accounting work, it is necessary to pay attention to every detail, such as the entry of numbers, the filling of statements, etc., only to master every detail, in order to ensure the accuracy and standardization of accounting work.

The loan slip needs to state the reason for borrowing, the amount of the borrowed money, the purpose of the loan, the date of repayment, the interest, the name of the lender, the identity information of the borrower, etc.

Legal basis

Article 668 of the Civil Code stipulates that the loan contract shall be in written form, unless otherwise agreed upon between natural persons. The content of the loan contract generally includes the type of loan, currency, purpose, amount, interest rate, term and repayment method.

Borrowing unit: Write your boss's name. Reason for borrowing: Write about what your boss borrowed for.

Time, borrower, payee, amount borrowed, transfer method, repayment date, repayment method, whether there is interest, interest standard. The handler signs, the borrower signs, and the payee signs.

The borrower is required to sign and fingerprint. It is advisable to obtain a copy of the borrower's ID card, as disputes can be sued immediately. If it is a large amount of borrowing, it is recommended to lend it to him in the form of transfer in addition to this IOU to keep the transfer voucher.

Preparation of loan slips.

Generally, it should be in duplicate, the first copy is the stub of the loan slip, which is used as the loan document of the borrower, and the second copy is the loan bill (payment voucher), which is used as the borrower's IOU for borrowing from the enterprise, and is used as the payment voucher for the loan.

2. The borrowing unit and the reason for borrowing must be specific and detailed.

3. The capitalization of "loan amount" should be consistent.

How to write the loan note: Borrower's name ID card number: Jinxiang ID number:

Borrow to RMB yuan (capital: yuan), pay off within the month, interest: according to this.

Borrower (Signature): YYYYYYYYYYYYYYYYYYYYYYYYY Article 88 of the General Principles of the Civil Law of the People's Republic of China [Performance of the Contract] The parties to the contract shall fully perform their obligations in accordance with the provisions of the contract.

If the quality, term, place or price agreement in the contract is not clear, the content of the relevant terms of the contract cannot be determined, and the parties cannot reach an agreement through negotiation, the following provisions shall apply: (1) If the quality requirements are not clear, it shall be performed in accordance with the national quality standards, and if there are no national quality standards, it shall be performed in accordance with the usual standards. (2) If the time limit for performance is not clear, the debtor may perform its obligations to the creditor at any time, and the creditor may also require the debtor to perform its obligations at any time, provided that the other party shall be given the necessary time to prepare.

3) The place of performance is not clear, and if the payment is made in currency, it shall be performed at the location of the party receiving the payment, and the other subject matter shall be performed at the location of the party performing the obligation. (4) If the agreement is not clear, it shall be performed in accordance with the provisions of the state; If there is no national provision, it shall be performed with reference to the remuneration standards of the market or the same kind of goods or the same type of labor. If the contract does not stipulate the right to apply for a patent, the party who has completed the invention or creation shall have the right to apply.

If there is no agreement in the contract on the right to use scientific and technological achievements, the parties have the right to use them.