According to Article 5 of the "Several Provisions of the Supreme People's Court on Evidence in Civil Litigation": "In contract dispute cases, the party claiming that the contractual relationship is established and effective shall bear the burden of proof for the fact that the contract was concluded and effective. .

The party claiming to change, terminate, terminate or cancel the contractual relationship shall bear the burden of proof for the facts that caused the change in the contractual relationship. If there is a dispute about the performance of the contract, the party with the obligation to perform shall bear the burden of proof. "

Article 210 of the "Contract Law of the People's Republic of China" stipulates: "A loan contract between natural persons shall take effect when the lender provides the loan." This article requires both the borrower and the borrower. The parties must not only express their intentions, but also the lender must deliver the loan for the private loan contract to be effective.”

According to the above provisions, the burden of proof for both parties in private loan dispute cases should be on the lender. The lender bears the burden of proof that there is a lending relationship between the two parties and that the lender has provided the loan to the borrower, and the borrower bears the burden of proof that it has fulfilled its repayment obligations.

Extended information:

1. Filling in special accounting vouchers.

(1) Fill in the payment voucher. The collection voucher is filled in based on the original voucher for cash and bank deposit collection business. Whenever it involves increasing the amount of cash or bank deposit account, a receipt voucher must be filled out.

The "debit account (or account)" in the upper left corner of the payment voucher should be filled with "cash" or "bank deposit". The voucher number should be filled in on the upper right. The number of the receipt voucher is generally classified as "cash receipt × number" and "bank receipt x number". Units with a small business volume may not distinguish between "cash receipt" and "bank receipt" and unify them according to the order in which the collection business occurs. Number, such as "accepting word × number".

(2) Fill in the payment voucher. The payment voucher is filled in based on the original voucher for cash and bank deposit payment business. Any reduction in cash or bank account balances requires a payment voucher.

The filling method and requirements for payment vouchers are basically the same as those for collection vouchers. The only difference is that the credit account (or account) should be filled in in the upper left corner of the payment voucher, because the decrease in cash and bank deposits should be recorded. Credit to the account.

The corresponding account of the payment voucher is "debit account (or account)", and the general ledger (level one) account and detail (level two) account related to the cash or bank deposit expenditure business need to be filled in.

Baidu Encyclopedia-Accounting Vouchers