Borrow: bank deposits -- 3.19 million
Loan: other payables - A company -- 3.19 million
2, five days after the A return 3 million:
Borrow: other payables - A company -- 3.0 million
Loan: bank deposits --3,000,000
3, if the interest is calculated, the entry is:
Borrow: Finance costs ----
Loan: Other payables - Company A --
Payment of interest:
Borrow: Other payables - Company A --
Loan: Bank deposits -
4, the manager of the company out of the money 110,000 yuan:
Borrow: other payables - so-and-so manager - 110,000
Loan: bank deposits (or cash) - 11,000
5, borrowing 200,000 yuan from C:
Borrow: other payables - C - 200,000
Loan: bank deposits (or cash) - 200,000<
6, A company 190,000 yuan, the company manager 110,000 yuan,,, C individual 200,000 yuan, if the investment in shares:
Borrow: other payables - A company - 190000
The company manager - 110,000
C individual -----200000
Credit: paid-in capital ----500000