贷款的账务处置，包括贷款进入借款人的账户和贷款从借款人的账户首次划出，可简称入账和出账。入账是贷款人的履约行为，表明贷款人已按借款合同的约定将确定的金额划入借款的账户，已实现款项控制权的转移；出账由是借款人自主支配进入自己账户的贷款行为，表明借款人使用了? The accounting treatment of loans, including the loan into the borrower’s account and loans from the borrower’s account for the first time, can be simply credited and accounted for. The crediting is the performance of the lender, indicating that the lender has been credited into the loan contract according to the agreed amount of the borrowing into the account, has realized the transfer of control over the amount of money; accounting by the borrower autonomy to control the loan into their own account, Indicates that the borrower has used it?