Let me answer: according to the accounting equation of assets = equity or assets = liabilities+owner's equity, any economic business that occurs in an enterprise involves the accounting subjects on one side of the equation, but not the other side of the equation. Therefore, it increases and decreases, so as not to destroy the establishment of accounting equation. If the economic business involves the business of the account on the left side of the equation, the cashier of the enterprise will draw a cash check and withdraw 5000 from the bank:

Borrow: cash 5000

Loan: the bank deposit is 5,000 yuan. The increase or decrease of the business assets has not affected the right side of the equation, and the accounting equation is still valid.

The enterprise borrows 65,438+000,000 yuan from the bank with a loan period of 65,438+0 years to repay the loan owed to Company B;

Debit: accounts payable 100000

? Loan: Short-term loan 100000, the internal liabilities of this business increase or decrease, and the accounting subjects on the left side of the equation are not involved at all, which does not undermine the establishment of the accounting equation.

Hereby answer!

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