Get a bank SMS loan and deposit it in the bank.

Loan: short-term loan 100000.

Short-term loans refer to all kinds of loans that enterprises borrow from banks and other units or other financial institutions to maintain normal production and operation or pay off certain debts, and the repayment period is within one year (including one year).

Short-term loans mainly include operating revolving loans, temporary loans, settlement loans, bill discount loans, seller's credit, advance deposit loans and special reserve loans.

：

First of all, accounting lending is distinguished according to the subject and the nature of the occurrence:

Debit records of assets, costs and expenses increase, while credit records decrease;

The categories of income and profit are the increase of credit records and the decrease of debit records.

1. Capital flows into the business of the enterprise. That is, assets, liabilities and owners' equity increase at the same time. The increase of assets is recorded in the "debit" of related subjects, and the increase of liabilities and owners' equity is recorded in the "credit" of related subjects.

2. Business in which funds flow within the enterprise. That is, the increase or decrease between assets, income and expenses or within asset elements. The increase of assets and expenses, the decrease of income, the' debit' of relevant subjects, the increase of income and the decrease of assets and expenses, the' credit' of relevant subjects.

3. Equity conversion business. That is to say, there is an increase or decrease between liabilities, owners' equity and profits or within an element. Increases in liabilities, owners' equity and profits are credited to the relevant accounts, while decreases are credited to the relevant accounts.

4. Withdrawal of funds from enterprise business. That is, assets, liabilities and owners' equity decrease at the same time. The decrease of assets is recorded in relevant accounts, while the decrease of liabilities and owners' equity is recorded in relevant accounts.

It can be seen that each type of business should debit related accounts and credit other accounts at the same time, and the amount credited to both parties is equal. "Debit" and "loan" are bookkeeping symbols used in debit and credit bookkeeping.

In the debit and credit bookkeeping method, the meanings of "debit" and "loan" are opposite: in the asset and expense accounts, "debit" means increase and "credit" means decrease; In the accounts of liabilities, owners' equity, income and profits, "debit" means decrease and "credit" means increase.

The bookkeeping rule of debit and credit bookkeeping method is: "If there is a loan, there must be a loan, and the loan must be equal".

Second, understand the loan relationship, I suggest you understand the six elements of accounting first.

1. The rule of debit and credit bookkeeping method is that if there is a loan, there must be a loan, and the loan must be equal. Debit and loan are just bookkeeping symbols, which are used to increase the debit records of assets and expenses, decrease the debit records of assets and expenses, and increase the credit records of liabilities, income, profits and owners' equity.

2. Clarify the account type and the contents reflected by the economic business;

(1). For asset accounts, the debit registration increases and the credit registration decreases;

(2). Debt account, debit registration decreased, credit registration increased,

(3). Contrary to the asset account; Keywords cost account, debit registration increased, credit registration decreased,

(4). Same as the asset account, but opposite to the liability account; Profit and loss account, debit registration decreased, credit registration increased;

(5). Contrary to the asset account, it is the same as the liability account; Profit and loss cost account, debit registration increased, credit registration decreased, the same as asset account, contrary to liability account; Remember the asset and liability accounts, and then compare the memories.

For example, an asset account

Debit: increase

Creditor: Write down the decrease.

Balance: Debit

B. Liabilities and owners' equity accounts

Loan: increase loan: decrease balance: in loan.

C. reimbursement form

Debit: increase

Creditor: Write down the decrease.

No balance at the end of the period

E. Credit of income account: increase debit: decrease ending balance.