从放款收费看“收支两条线”设计

放款交易常伴随着联机费用的收取，“收支两条线”的思路是先入客户账再扣取，这有利于服务的解耦，同时也实现了交易留痕，分录如下：

Loan transactions are often accompanied by online fees. The "two-line accounting" approach involves first crediting the customer's account and then deducting the fee. This facilitates service decoupling while also ensuring transaction traceability. The journal entries are as follows:

如果不走收支两条线，则从放款金额中直接扣下费用收入，分录如下：

If the two-line accounting method is not used, the fee income is directly deducted from the loan amount. The journal entries are as follows: