1. Credit loans refer to loans issued only by credit or guarantor's credit without the need for enterprises to provide collateral.

2. Mortgage loan refers to a loan that requires enterprises to use collateral as a guarantee. Long-term loans belong to asset accounts. In order to reflect all kinds of long-term loans of enterprises, long-term loan subjects should be set up to calculate the borrowing, accrued interest, return and debt of all kinds of long-term loans.