Bank loans use "short-term loans or long-term loans", which belongs to debt subjects, indicating that enterprises need to pay loans and return the loan principal after they get loans from banks.

The accounting entries compiled according to the documents for issuing loans are:

Debit: Bank deposit-* * bank

Loan: short-term loan or long-term loan

The accounting entries for the repayment of the principal of the issued loan are:

Borrow: short-term loan or long-term loan

Loan: bank deposit-* * bank