中四Accounting一問

loan 可以是 bank loan， 即銀行貸款給客仔， 可以有抵押品或無抵押品。
Dr. Cash at Bank
Cr. Bank Loan

creditors 即是債主， 通常是在買賣交易下產生的 (賒貨， 不是現金交易)
Dr. Purchases
Cr. Creditors

Loan normally refers to the fact that you borrow a lump-sum of money from a third party such as a bank. It is borrowed for general use of the business and not specifically related to any purchase of goods or services.

On the other hand, creditor is also a liability but normally aries out of the purchase of goods or services on credit, i.e., not cash payment.

Loan is normally borrowed for a longer term than credit which you are supposed to settle in a month, such as your credit card payment.