if it is a company's accounting treatment, it will borrow: inventory goods/management expenses/main business costs/sales expenses and other related subjects, etc.

if it is a company's nominal bank connection or credit card,

in accounting treatment of enterprises, borrowing: inventory goods/management expenses/main business costs/sales expenses and other related subjects such as taxes and fees

lending: other monetary funds-credit cards/bank deposits-credit cards of Line X

Accounting treatment can flexibly set accounting subjects according to actual conditions.

if accounting is conducted through other accounts, it needs to be clear that the accounts involved are only transitional. If the account is temporarily suspended, the related accounts can be directly offset when reimbursement is made.