To introduce long-term loan accounting knowledge

&Nbsp;   for accounting firms to banks or other financial institutions to borrow in a period of 1 year (free 1 year) long-term borrowing, companies should set "long-term loan" account. The accounts reflect the borrowing on the credit side, debit to reflect the return of the borrowed final credit balances to reflect the outstanding long-term debt. Which should be set by type of loan and loan details of the subjects, respectively, "principal" and "interest adjustment" for details of accounting.