一、流动资金借款的特点流动资金借款的主要特点有: 1、借款期限短。流动资金借款期限,一般与企业流动资金周转期相当,以3—5个月为宜,最多不超过一年。根据现行财务制度规定,利息在企业产品成本中列支,只要企业不亏损,借款利息总能从转移的产品成本中收回,企业总有偿付利 First, the characteristics of liquidity loans The main features of liquidity loans are: 1, the short-term loan period. The term of working capital borrowings is generally the same as the working capital turnover period of the company. It is advisable to use 3 to 5 months, and no more than one year at most. According to the current financial system, interest is included in the cost of the enterprise’s products. As long as the company does not lose money, the interest on borrowed money can be recovered from the transferred product cost.