Do not record "
Short-term borrowings
"
Passed
Eservy funds
Just calculate,
For example, the overdraft limit is 5,000,
Consumption is 3,000
When reimbursing
Borrow:
p>
Other receivables
3000
Credit: cash
3000
Debit: related accounts
3000
Loan: other receivables
3000
Equivalent to a kind of cash
turnover