The accounting treatment method of long-term catering loan is as follows

1. Borrowing long-term loans

When a small catering enterprise borrows long-term loans, it should debit the bank deposit account and credit the long-term borrowing account.

2。 Borrowing expenses

Interest on long-term loans, whether paid in installments or in lump sum, shall be paid in installments according to the accrual basis. Borrowing expenses, such as interest, auxiliary expenses and exchange difference arising from foreign currency borrowing, incurred before the fixed assets have reached the intended usable state shall be capitalized and included in the purchase and construction cost of the fixed assets as an integral part of the original value of the fixed assets; If it happens after the purchase and construction of fixed assets reach the scheduled usable state, it should be directly included in the current profit and loss and included in the financial expense account.

3。 Repayment of loan principal and interest

When an enterprise returns the principal of a long-term loan, it debits the long-term loan-principal account, debits the interest payable account according to the accrued interest, credits the long-term loan-interest adjustment according to the amount of write-off, and credits the bank deposit account according to the returned amount, and debits the difference to the construction in progress, financial expenses and manufacturing expenses.

if the purchase and construction of a fixed asset is abnormally interrupted for three consecutive months, the capitalization of borrowing costs shall be suspended, and the borrowing costs incurred during the interruption period shall be directly included in the current financial expenses until the purchase and construction are resumed, and then the borrowing costs incurred from then on until the fixed asset reaches the scheduled usable state shall be included in the cost of the purchased fixed assets.