# 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://434017496-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FD8CPZ3l8cpGytwFEvGeu%2Fuploads%2FsL7FNIelCNIMnmxMRnnF%2Fand-tw-borrow-1.png?alt=media\&token=70e73959-38d9-4174-89ff-38e4e89acdfb)

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://434017496-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FD8CPZ3l8cpGytwFEvGeu%2Fuploads%2F6kAIYEi4SZGGiUJyc2oW%2Fand-tw-borrow-2r.png?alt=media\&token=82ca1787-308b-4de2-8291-15ae63aa5833)![list](https://434017496-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FD8CPZ3l8cpGytwFEvGeu%2Fuploads%2Fs37u3hyHoyiDmYerl2bu%2Fand-tw-borrow-3.png?alt=media\&token=fa1476ce-a148-490a-a4e4-33ea27e835bb)

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://434017496-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FD8CPZ3l8cpGytwFEvGeu%2Fuploads%2Fjv8NCsWjZlscegZjhk33%2Fand-tw-borrow-2.png?alt=media\&token=c5c8c34d-8b49-43f1-ae27-fe14a7b315cc)