If it is a normal purchase, the accounting entries are made step by step: debit: related subjects (management expenses, sales expenses, etc. ) loan: bank deposit; The related expenses incurred are included in financial expenses: financial expenses loans: bank deposits; Credit card loans are accounted for separately: short-term loans: bank deposits.

Credit card, also called debit card, is a credit certificate issued by a commercial bank or credit card company to eligible consumers. It is a card with name, expiration date, number and cardholder's name printed on the front, and a magnetic stripe and signature strip on the back. Consumers with credit cards can go to specialized commercial service departments for shopping or spending, and then the bank will settle accounts with merchants and cardholders, and cardholders can overdraw within the prescribed limits. Credit card consumption is a non-cash transaction payment method, and there is no need to pay cash when spending, and repayment is made on the billing day. Therefore, general credit card swiping or posting is recorded in other monetary funds.

Other monetary funds refer to the monetary funds of an enterprise other than cash and bank deposits. It includes foreign deposits, bank draft deposits, bank promissory notes deposits, letter of credit deposits, credit card deposits and investment deposits. (1) Foreign deposits refer to the funds remitted to the purchasing bank to open a special purchasing account when an enterprise makes temporary sporadic purchases in other places; (2) Bank draft deposit refers to the money deposited in the bank by an enterprise to obtain a bank draft; (3)? Cashier's cashier's check deposit refers to the money deposited in the bank by an enterprise to obtain cashier's check; (4) Credit card deposit refers to the money deposited by an enterprise in a bank to obtain a credit card; (5) L/C deposit refers to the money that the enterprise deposits in the bank as a L/C deposit account; (6)? Deposit and investment refers to the monetary funds deposited by enterprises in securities companies but not yet invested. Accounting of other monetary funds: Other monetary funds refer to other monetary funds except cash on hand and bank deposits, including foreign deposits, bank draft deposits, cashier's check deposits, letter of credit deposits, credit card deposits and investment deposits. Account opening: other monetary funds-foreign deposits, other monetary funds-bank drafts, other monetary funds-cashier's checks, other monetary funds-letters of credit, other monetary funds-investment funds, etc.