# 借入應該怎麼記帳？

關於「借入」目前建議自訂一個 借入類型的帳戶來管理。 

比如從老王那裡借了$10，000現金,可按如下記帳追蹤。

1.新增一個【借入】型帳戶【應還帳款】 

![list](https://2653618940-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FyUeZuMsHjV5Tw2XElj9a%2Fuploads%2F3nUCRipW7FZ53APY6vEt%2Fand-tw-borrow-1.png?alt=media\&token=1fc4a8c9-5c55-4450-8cb2-c3a5e3ad8e48)

2.記一筆轉帳，從【應還帳款】 帳戶轉入【現金】帳戶，金額為$10,000

![list](https://2653618940-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FyUeZuMsHjV5Tw2XElj9a%2Fuploads%2FFpVMtEGRqW43gGML33MG%2Fand-tw-borrow-2r.png?alt=media\&token=e3488940-a320-4c27-b469-a2e88368a3f4)![list](https://2653618940-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FyUeZuMsHjV5Tw2XElj9a%2Fuploads%2F3dzK1nUCfdUE1Vk4LG8T%2Fand-tw-borrow-3.png?alt=media\&token=3145e951-90e4-4963-9934-c7dcc8b2e02b)

3.還款時，記一筆轉帳，從【現金】帳戶轉入【應還帳款】帳戶，金額為$10,000

![list](https://2653618940-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FyUeZuMsHjV5Tw2XElj9a%2Fuploads%2FnA0tSrXWOeN3M7jyGuNS%2Fand-tw-borrow-4.png?alt=media\&token=ead3f88f-0d55-4ef3-b970-826443cde503)