The company bought a commercial vehicle, the total price is 272500 yuan, paid half the money 136250 yuan, the other half is 136250 yuan loans, in three years, every month 4284.05 yuan of loans, monthly interest rate was 6.85833 ‰   

The first case is company is a car, Shoufu from shareholders pay, but after a month on loan from the shareholder card repayment.

Accounting entries:
Payment business car price:
Borrow: fixed assets - car 272500

Credit: other payables shareholders 272500

Borrow: other payables shareholders 136250

Borrow: bank deposit136250

The monthly loan:

Borrow: other payables 3784.72 principal shareholders [=136250/3]

Use: the financial cost of 499.33 (interest =4284.05-3784.72)

Borrow: bank deposit 4284.05

Second is company is a car, Shoufu from corporate deposits pay, after a month on the loan is a loan repayment from the shareholders of the card.

Accounting entries:
Payment business car price:
Borrow: fixed assets - car 272500

Borrow: bank deposit136250

Credit: other payables shareholders 136250

The monthly loan:

Borrow: other payables 3784.72 principal shareholders [=136250/3]

Use: the financial cost of 499.33 (interest =4284.05-3784.72)

Borrow: bank deposit 4284.05

Third is company is a car, Shoufu from corporate deposits pay, but after a month on loan from the company's repayment.

Accounting entries:
Payment business car price
Borrow: fixed assets - car 272500
Borrow: bank deposit 136250
Credit: long-term payables (or long-term) 136250

The monthly loan
Borrow: long-term payables (or long-term) [=136250/3] 3784.72
Use: the financial cost of 499.33 (interest =4284.05-3784.72)
Borrow: bank deposit 4284.05

Fourth is company is a car, Shoufu from shareholders pay, after a month on the loan is a loan repayment from the company.

Accounting entries:
Payment business car price
Borrow: fixed assets - car 272500
Credit: other payables shareholders 136250
Credit: long-term payables (or long-term) 136250

Borrow: other payables shareholders 136250
Borrow: bank deposit 136250

The monthly loan
Borrow: long-term payables (or long-term) [=136250/3] 3784.72
Use: the financial cost of 499.33 (interest =4284.05-3784.72)
Borrow: bank deposit 4284.05

The above is my personal experience, if a friend of different views, welcome message!