从汉语角度,借款和贷款似乎没有什么区别,借款和贷款均有向人借款或借款给人的意思。但从会计上说,借方意指收方,贷方意指付方;并且借贷记账法中的借贷两字含义是有严格限定的;所以,企业从银行或其他金融机构获得的贷款,记入短期借款或长期借款科目。在会计报表附注长期借款项目注释中,借款与贷款是不可马虎的。 From a Chinese perspective, it seems that there is no difference between borrowing and lending. Both borrowing and lending have the meaning of lending or borrowing people. However, from an accounting point of view, debit means the receiving side, the lender means the paying party, and the borrowing and lending in the debit and credit account means that there is a strict limit; therefore, a loan obtained by an enterprise from a bank or other financial institution is credited Short-term loans or long-term loans. Loans and loans are not overstated in notes to the long-term loan items in the accounting statements.