借贷科目（Loan account）.doc

借贷科目（Loan account） I. short-term borrowing: 1, borrow short-term borrowing: Bank deposit Short term borrowing 2, monthly interest: Finance cost Interest payable 3, pay interest on bank deposits at the end of the quarter: Finance cost Interest payable Credit: bank deposits 4 maturity repayment of short-term borrowings principal: Short term loan Credit: bank deposits Two notes payable: 1, issuing bills payable: Borrow: material purchase / stock merchandise Tax payable - VAT (VAT) should be paid Bill payable Bank acceptance charges: Finance cost Credit: bank deposits 2, payable due to pay the fare: Bill payable Credit: bank deposits 3, resellers are unable to pay the bank acceptances: Bill payable Short term borrowing Three, accounts payable: 1. Accounts payable: By: material purchasing / inventory goods / in transit material / production cost / management expense / manufacturing expense Tax payable - VAT (VAT) should be paid Credit: accounts payable 2 repayment of accounts payable: By: accounts payable Credit: bank deposits / notes payable 3 financial penalties due to cash discounts payable during the discount period: By: accounts payable Financial expenses Credit: bank deposits 4, the amount of the payable accounts payable: By: accounts payable Credit: non operating income - other Four, accounts receivable: 1, received the accounts receivable: Bank deposit Credit: accounts receivable 2, received the remaining payment: By: accounts receivable Credit: main business income Tax payable - VAT payable (VAT) Bank deposit Credit: accounts receivable 3, advance receivable not many companies will advance payments to accounts receivable credit Receive advance payment: Bank deposit Credit: accounts receivable Receive the remaining payment: By: accounts receivable Credit: main business income Tax payable - VAT payable (VAT) Bank deposit Credit: accounts receivable Five, payable to staff and workers: 1, confirm the staff salary: (1) monetary staff salaries: Borrow: production cost