Step 1: Credit card consumption - record expenditures

Note: Advance consumption by credit card is recorded as expenditure, just select the corresponding credit card account. After recording, the balance of the credit card account will increase. (A credit card is a liability account, and the balance represents the value of the liability. The increase in the expenditure balance is recorded, and the decrease in the income balance is recorded, that is, the outflow balance increases and the inflow balance decreases)

Step 2: Credit card repayment - record transfer

Note: After transferring the money from the repayment account to the credit card account, the balance of the repayment account will be reduced, and the balance of the credit card account will also be reduced, which means the liability will also be reduced~

PS: Huabei and Jingdong Baitiao can be set as credit card accounts, and the notation is the same~