长期借款是指企业向银行或其他金融机构借入期限在一年以上(不含一年)的各项借款,一般用于固定资产的购建、改扩建工程、大修理工程、对外投资及保持长期经营能力等方面。长期借款会计科目可按贷款单位和贷款种类,分“本金”、“利息调整”等进行明细核算。 Long-term borrowings refer to loans borrowed by enterprises from banks or other financial institutions for a period of more than one year (excluding one year), which are generally used for the purchase and construction of fixed assets, renovation and expansion works, major overhaul projects, overseas investments and long-term borrowings Operating capacity and so on. Long-term loans accounting subjects by loan units and types of loans, “principal ”, “interest adjustment ” and other details of accounting.