谈企业长期借款利息的帐务处理冯淑霞，刘建华长期借款是企业向金融机构和其他单位借入的偿还期限在１年以上的借款。因其主要用于购建、更新、改造固定资产，以增强企业在市场竞争中的后劲，因而具有举债金额大，偿还期限长的特点。由于，目前我国资本市场发育尚不完善，... Accounting Treatment of Long-term Loan Interests FENG Shuxia, LIU Jianhua Long-term loans are borrowings borrowed by enterprises from financial institutions and other institutions for a term of over one year. Because of its mainly used for building, updating, transforming fixed assets, in order to enhance their business in the market competition, which has a large amount of debt, the long repayment term. Because, at present, the development of China’s capital market is not perfect, ...