企业委托金融机构贷款 ,一般是由企业在金融机构开立一个专门的委托存款账户 ,再根据企业同金融机构签订的委托贷款协议 ,将资金转入该委托存款账户 ,而将资金贷给用户则由金融机构具体操作。因此 ,委托贷款对企业来讲 ,类似于在金融机构的定期存款。我国现行会计制度对企业委 Enterprises entrust loans to financial institutions, the general business by the financial institutions to open a special entrusted deposit accounts, and then under the enterprise with the financial institutions signed an entrusted loan agreement, the funds transferred to the entrusted deposit accounts, and loans to the user then Specific operation by financial institutions. Therefore, entrusted loans for businesses, similar to the time deposits in financial institutions. China’s current accounting system for enterprise committee