Try to solve it for reference. The first question: the borrowed capital should be placed in other receivables on the account books and reflected in the balance sheet of the enterprise. The definition of assets is that enterprises can own and control assets and bring economic benefits. Under normal circumstances, the enterprise's capital loan should be paid. Therefore, I think the loan funds form the assets of the enterprise. The second question: the equity fund should be the "balance" of assets MINUS liabilities, that is, the owner's equity, that is, the net assets of the enterprise. Therefore, it can only be said that loan funds are an integral part of enterprise equity funds.