Can. Enterprise prepayment of goods, the supplier collapsed, the prepayment can not be recovered, can be deducted before tax; but if the enterprise borrowed money to unrelated people, and the borrower happened to be killed in the flood, it is not deductible. Loan is a bank or other financial institutions at a certain interest rate and must be returned and other conditions of lending monetary funds, a form of credit activity. Loans in a broad sense refers to loans, discounts, overdrafts and other lending funds in general.