Loan:

1. Debit: generally refers to the increase of assets, expenses and costs; Decrease in liabilities, income, owner's equity.

2. Loan: generally refers to the increase of liabilities, income and owners' equity; Reduction of assets, expenses and costs.

3. Lending is a term in accounting, indicating the direction of bookkeeping.

4. Accounting lending itself is meaningless, just a pure bookkeeping symbol, which indicates the bookkeeping direction of the increase or decrease of accounting elements. Whether "debit" means increase or "loan" means increase depends on the nature and structure of the account.