Borrow: inventory goods/management expenses/main business costs/sales expenses and taxes and other related subjects.
Loans: other payables-XXX (letter of credit)/cash on hand (direct reimbursement), etc.
If it is a nominal bank company or credit card, when handling a corporate account,
Borrow: inventory goods/management expenses/main business costs/sales expenses and taxes and other related subjects.
Loan: other monetary funds-credit card/bank deposit -x bank credit card.
Accounting treatment can flexibly set accounting subjects according to the actual situation.
If accounting is carried out through other current accounts, it needs to be clear that the accounts involved are only transitional. If the account is temporarily suspended, the related transactions can be directly offset during reimbursement.