Debit:

Debit means increase, and cargo means decrease. If there is a loan, there must be a loan, and the loan must be equal. If the account increases, it will decrease, otherwise the account will be uneven.

Debtors and lenders are not directly related to real-life loans. It is equivalent to two symbols in accounting, one is increase (+) and the other is decrease (-). Only according to the principle, the cost (assets, expenses, costs) increases in the borrower and decreases in the lender; Creditor's rights (liabilities, owner's equity, income) increase at the lender and decrease at the borrower. In fact, just remember the tariff achievements.

An entry has a combination of debit and credit,

The problem is that you withdraw 500 cash from the bank and borrow 500 cash on hand.

Loan: 500 yuan in the bank.

Because both subjects belong to the asset category, the borrower's assets increase, the lender's cash withdrawal decreases, and the bank deposit decreases.

The difference between a borrower and a lender:

Rights of the borrower:

1. The borrower has the right to require the lender to provide the loan on the agreed date and amount;

2. The borrower has the right to use the loan according to the agreed purpose of funds;

3. If the loan term is not stipulated or clearly stipulated in the loan contract and cannot be determined according to Article 61 of the Contract Law, the borrower may return the loan at any time;

4. The borrower can apply to the lender for extension before the repayment period expires.

Lender's rights:

1. Ask the borrower to provide information related to the loan;

2. According to the borrower's conditions, decide whether to lend, loan amount, term, interest rate, etc.

3. Understand the production and business activities and financial activities of the borrower;

4. Transfer the loan principal and interest from the borrower's account as agreed in this contract;

5. The borrower fails to perform the obligations stipulated in the loan contract, and has the right to require the borrower to repay the loan in advance or stop paying the loan that the borrower has not used;

6. When the loan will suffer or has suffered losses, measures can be taken to protect the loan from losses according to the provisions of the contract.

Matters needing attention in loan:

1. Loans shall be made as IOUs or written contracts;

The law does not require that the monetary loan contract must be written, because as long as both parties reach an agreement on the same thing, the contract has been established. However, in order to prevent disputes afterwards, it is best to establish a written certificate when borrowing money, and at the same time clarify what the borrower and the borrower mean and who they are, so as to avoid unfounded and troublesome.

2. The written record of the loan shall be detailed:

The promissory note or loan contract shall clearly state the following items: the names of both borrowers. Total loan amount and currency. For example, "RMB one hundred and twenty thousand Yuan only". Term of loan. If the loan term is "months from the date of loan" or "from/year/month/day to/year/month/day".

Interest agreement. Clarify the interest rate and payment method. For example, the agreement that "the annual interest rate is 10%" and "it will be paid on the 5th of each month from the date of borrowing". For example, "If the borrower breaches the contract, he shall pay a penalty of RMB 5 yuan per day for every ten thousand yuan overdue." Date of establishment. Personal signature of the borrower.

3. Loan extension:

Sometimes the loan is about to exceed the limitation of action, and creditors are not prepared to sue for various reasons. At this time, many people often use renewal to prevent the limitation of litigation risk.

Suggestion: If the loan is renewed, you can directly make a note on the original old IOU. For example, in the blank space below the original IOU, you can indicate "renew the loan for one year, and the interest will be calculated as usual." The debtor's signature and date.

4. Ask the debtor to write the IOU in person.

Private lending mostly happens between acquaintances, because it is too familiar, loans are random, and some even have no loans. Between some acquaintances, the two parties agreed by telephone that when they met, the debtor would directly take out a written loan to the creditor. Once the debtor has ulterior motives, let others write IOUs, and deny that the IOUs were written by himself in the lawsuit, the creditors will be passive.

Extended data:

Conceptual differences:

Financial leasing and lending are completely different legal relationships:

1, the loan contract is that the lender transfers the ownership of the currency to the borrower, and the borrower returns the same amount of currency with interest; In the financial leasing transaction, the lessor does not give the ownership of the money to the lessee, but to the supplier (they form a buying and selling relationship), and the composition of the rent paid by the lessee is also complicated to the simple structure of repaying the principal and interest in the loan contract.

2. According to the loan contract, the equipment purchased by the borrower with the borrowed funds has ownership and has nothing to do with the lender; In the financial leasing transaction, we can't ignore the existence of the use relationship of things, which belongs to the nature of creditor's rights. The lessor always owns the equipment and can fight against the third party (including other creditors).

3. The existence of the term-end option of the lease item conflicts with the loan contract. In the financial leasing transaction, after the lease term ends, the lessee has three choices, namely, returning the leased property, renewing the lease or purchasing it. In the loan contract, the repayment of principal and interest means that the contract is automatically terminated, and the collateral can only be unconditionally returned to the borrower.

4. The loan contract theory will lead to the application of interest rate control laws and regulations to financial leasing. In fact, the composition of rent and the calculation method of interest are completely different, but much more complicated.

Risk warning:

First, it is necessary to conclude a standardized loan contract;

Second, we should pay attention to the collection and preservation of evidence;

Third, the interest agreement should be legal and clear;

Fourth, we should carefully provide loan guarantees;

Fifth, illegal debts are not protected;

Sixth, we should pay attention to the protection of legitimate creditor's rights;

Seventh, false litigation should be investigated for legal responsibility. ?

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