1. Long-term loans refer to loans borrowed by enterprises from banks or other financial institutions with a term exceeding one year (excluding one year).

2. For long-term loans, a detailed account should be set up according to the borrowing bank or financial institution.

3. Adjustment of principal and interest of secondary subjects under the detailed account of long-term loans.

When an enterprise borrows various long-term loans, the money received on time shall be debited to the account of "bank deposit", credited to "long-term loan-principal" and debited to the account of "long-term loan-interest adjustment" according to the difference between the borrowers and borrowers.

Extended data:

General protection clauses:

(1) The provisions on the liquidity of borrowing enterprises are aimed at maintaining the liquidity and solvency of borrowing enterprises' funds;

(2) Limiting the payment of cash dividends and stock repurchase aims at limiting cash outflow;

(3) The purpose of limiting the total investment scale of operating long-term net assets is to reduce the possibility that enterprises will have to sell fixed assets to repay loans in the future, and still focus on maintaining the liquidity of borrowing enterprises' funds;

(4) Restrict other long-term debts, the purpose of which is to prevent other lenders from obtaining priority claims on enterprise assets;

(5) Borrowing enterprises regularly submit financial statements to banks in order to keep abreast of their financial situation;

(6) Under normal circumstances, it is forbidden to sell more assets to maintain the normal production and operation capacity of the enterprise;

(7) Pay taxes and fees as scheduled, pay off other debts due, and prevent cash losses caused by fines.

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