Borrow: short-term investment -XX fund

Loans: bank deposits

2. Concept introduction:

Accounting entries refer to accounting entries that indicate the direction of account borrowing and lending, account name and amount according to the content of economic business. Short for introduction. An accounting entry consists of three elements: the direction of borrowing and lending, the name of the corresponding account (subject) and the amount to be recorded. According to the number of accounts involved, it is divided into simple accounting entries and compound accounting entries. Simple accounting entries refer to accounting entries that only involve the debit of one account and the credit of another account, that is, accounting entries that borrow a loan; Compound accounting entries refer to accounting entries composed of two or more corresponding accounts, that is, accounting entries with one loan and multiple loans, one loan and multiple loans or multiple loans.

The difference between accounting entries and accounting vouchers: accounting vouchers require complete elements and strict auditing and preparation procedures, while accounting entries only indicate the subjects and amounts to be borrowed in accounting vouchers, which is the simplest form of accounting vouchers. Accounting entries usually appear in books only for the convenience of explanation, and rarely appear in accounting practice.