In accounting treatment, enterprises can borrow money from banks through the subjects of "short-term borrowing" and "long-term borrowing", both of which are liabilities.

Among them, "short-term loan" accounts for all kinds of loans borrowed by enterprises from banks or other financial institutions within 1 year (including 1 year). The ending credit balance of this course reflects the outstanding short-term loans of enterprises. "Long-term loan" accounts for all loans borrowed by enterprises from banks or other financial institutions in amortized cost for more than 1 year (excluding 1 year). The ending credit balance of this course reflects the long-term loans that have not been returned by the enterprise.

Liabilities are items that classify and calculate the specific contents of liabilities.