【中文版】

借款涉及的会计科目有短期借款和长期借款。短期借款是指企业向银行或其他金融机构借入的期限在一年以下（含一年）的借款，主要用于补充企业流动资金。长期借款是指企业向银行或其他金融机构借入的期限在一年以上的借款，用于企业的长期投资、固定资产购建等。

在会计处理上，短期借款通常记入“短期借款”科目，长期借款则记入“长期借款”科目。企业取得借款时，应按照借款本金和借款期限计提利息费用，并按照权责发生制原则在当期确认。同时，企业应当按照约定的还款时间和还款金额偿还借款本金和利息。

需要注意的是，借款利息应当按照借款合同约定利率和国家有关规定计算，并在税前扣除。同时，企业在借款到期时应当及时偿还本金和利息，以避免产生财务风险。

【英文版】

The accounting subjects related to loans include short-term loans and long-term loans. Short-term loans refer to the loans with a term of less than one year (including one year) borrowed by enterprises from banks or other financial institutions, mainly used to supplement the working capital of enterprises. Long-term loans refer to the loans with a term of more than one year borrowed by enterprises from banks or other financial institutions, mainly used for the long-term investment of enterprises, purchase and construction of fixed assets, etc.

In accounting treatment, short-term loans are usually recorded in the "short-term loans" account, while long-term loans are recorded in the "long-term loans" account. When an enterprise obtains a loan, it should calculate interest expenses based on the loan principal and loan period, and recognize them in the current period based on the principle of accrual. At the same time, the enterprise should repay the principal and interest of the loan according to the agreed repayment time and repayment amount.

It should be noted that interest on loans should be calculated according to the loan contract interest rate and relevant national regulations, and deducted before tax. At the same time, enterprises should repay the principal and interest of the loan on time when it expires to avoid financial risks.