Financial Accounting(Urgent)

1. Loan = 貸款, 包括向銀行, 股東, 董事, 關連公司, 非關連公司的貸款. 收錢時會入:
DR Bank (B/S)
CR Loan payable (B/S)
PS: 短於 or 一年介定為 Short-term loan, 長於一年介定為 Long-term loan

2. Loan interest = 貸款利息, 為費用項目, 應按貸款協議息率每月預提或付款
DR Loan interest expenses (P&L)
CR Accrued interest (B/S) 或 Bank (B/S)

3. Loan repayment = 歸還貸款, 所以與 loan 入帳相反
DR Loan payable (B/S)
CR Bank (B/S)