1. When an enterprise uses a credit card to pay for goods and obtains the corresponding invoice:

Borrow: raw materials (or inventory goods, etc.)

Taxes payable—— Value-added tax payable (input tax)

Loan: other monetary funds - credit card deposits

2. When the enterprise repays the credit card amount:

Debit: other currencies Funds - credit card deposits

Financial expenses - interest expenses

Loan: bank deposits

When an enterprise uses a credit card and obtains the corresponding invoice, it should set up "raw materials", etc. Accounting accounts include "taxes payable - value-added tax payable (input tax)" account; when an enterprise repays credit card payments, it should set up "other monetary funds - credit card deposits" account accounting. Other monetary funds refer to an enterprise’s monetary funds other than cash and bank deposits. It includes deposits from other places, bank draft deposits, cashier's check deposits, letter of credit deposits, credit card deposits, and investment deposits.