Borrow: other monetary funds-credit card deposits,

Loans: bank deposits,

Case:

If the payment is 1000000 yuan, the entry of handling fee10 yuan is as follows:

Debit: accounts payable (prepayments) 10000,

Debit: financial expenses 10,

Loans: other payables 100 10,

Companies should pay attention to the following points when swiping credit cards for accounting entries:

First, first of all, it should be noted that the company's credit cards are consumer and consumers.

Second, if the company invests in production by credit card, it needs to be included in the capital account.