A loan from the bank accounts? Interest on bank account how do?

many companies because cash flow deteriorated, had to turn to bank loans, but a lot of people don't understand how lending to banks accounts? Interest on bank account how do? Small series to you all detailed below.
Bank loan account – how do short-term borrowing

(1) short-term debt refers to borrowing in order to replenish the production and operation of working within one year term in various amounts. Enterprises should set up "short-term borrowings" account, this account accounting accounts access to short-term loans, repayment. Enterprises from banks or other financial institutions to borrow in a period of 1 year of borrowing, in the "long-term loan" account account.

(2) the account shall, in accordance with the loan's type, loans and currency are accounted for.

(3) short-term borrowing major accounts.

① corporate short-term borrowing and debiting "Bank" account, the account is credited.

② business when you repay the loan, debit the account, credited to "Bank" account.

and aim at the balance sheet date should be calculated according to the effective interest rate determines the amount of interest on short-term borrowing, debit "financial cost", "interest expense" and other subjects, credited to "Bank" and other subjects. Difference between real interest rates and nominal interest rates stipulated in the contract is small or nominal interest expenses at the rates stipulated in the contract.

(4) the final credit balance of the account, borrowing of the enterprises have not been returned.

a loan from the bank accounts? Interest on bank account how do?

within a year of borrowing:

borrowing borrowing: bank deposits

       loans: short-term borrowings

to bank interest interest

       by: financial expenses

   &Nbsp;    credit: banks

repaying the loan: short-term loans

       loans: bank deposits

for more than one year loans:

borrowing borrowing: bank deposit

        Credit: long-term loans

still have monthly principal and interest the Bank charged interest list

       by: long-term loans (principal)

           finance charge (interest on deduction )

       credit: bank deposits

Product classification
Wuhan Speed Financial Loan Financial Services Company

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