长期借款入什么科目：中英文双语解读

中文段落：

长期借款，指的是企业为了筹集资金，向银行或其他金融机构借入的、期限超过一年的借款。对于这样的借款，企业应如何进行会计处理，将其纳入哪个科目呢？

在会计实务中，长期借款一般会被纳入“长期负债”这一科目下。这是因为长期借款具有较长的还款期限，且金额通常较大，企业需要在较长的时间内分期偿还本金和利息。将长期借款纳入“长期负债”科目，能够更准确地反映企业的长期偿债能力和财务结构。

具体来说，当企业从银行或其他金融机构借入长期借款时，会计分录通常为：借记“银行存款”科目，贷记“长期借款”科目。这意味着企业的银行存款增加，同时长期负债也相应增加。

此外，企业在每期偿还长期借款的利息时，也需要进行相应的会计处理。具体来说，支付的利息应被纳入“财务费用”科目。这是因为利息是企业为了筹集资金而需要支付的一种费用，将其纳入“财务费用”科目，能够更直观地反映企业的融资成本。

总的来说，长期借款应被纳入“长期负债”科目，而支付的利息则应被纳入“财务费用”科目。这样的会计处理有助于企业更准确地反映其财务状况和偿债能力。

英文段落：

Long-term loans refer to borrowings with a duration exceeding one year, obtained by companies from banks or other financial institutions to raise funds. The question arises: how should such loans be accounted for and what account should they be included in?

In accounting practice, long-term loans are typically classified under the heading of "long-term liabilities". This is due to the extended repayment period and typically significant amount of long-term loans, which require the company to repay the principal and interest over a longer period. Classifying long-term loans as "long-term liabilities" provides a more accurate reflection of the company's long-term solvency and financial structure.

Specifically, when a company borrows long-term loans from a bank or other financial institution, the accounting entry is typically: debit the "bank deposit" account and credit the "long-term loans" account. This indicates an increase in the company's bank deposits and a corresponding increase in long-term liabilities.

Moreover, when a company pays interest on its long-term loans, it also needs to make the corresponding accounting adjustments. Specifically, the interest paid should be included in the "financial expenses" account. This is because interest is a cost incurred by the company to raise funds, and classifying it under "financial expenses" provides a clearer indication of the company's financing costs.

In summary, long-term loans should be included in the "long-term liabilities" account, while the interest paid should be included in the "financial expenses" account. This accounting treatment helps companies provide a more accurate reflection of their financial position and solvency.