Corporate bank loans are reflected in the subjects of "short-term loans" and "long-term loans" of the debtor on the right. If the long-term loans are due within one year, the due part is recorded in the subject of "long-term liabilities due within one year". Look at these three subjects. Of course, if an enterprise has long-term bonds payable, the long-term liabilities due within one year may also include the amount of bonds payable within the year, so it is necessary to look at the subsidiary ledger to confirm whether there are bonds.

BalanceSheet, also known as financial statement, is the main accounting statement that reflects the financial status of an enterprise on a certain date (usually at the end of each accounting period), that is, the status of assets, liabilities and owners' equity.